Allahabad HC: Excess stock findings during surveys under GST cannot invoke Section 130 without proven tax evasion intent. Tax determination under Section 73/74 applies.
Allahabad HC issued notice to Revenue as GST portal lacked an option to appeal against rejection of transitional credit in Form GST TRAN-1 due to clerical error.
CESTAT Ahmedabad ruled that tax demands cannot rely solely on oral statements without corroborative evidence. The judgment reduces tax demand and waives penalties.
Gujarat High Court allows GST refund on ocean freight paid under RCM after the relevant notification was struck down, rejecting time-barred claims.
Kerala AAR rules differential dealer margin paid by HPCL taxable at 18% under GST. Treated as service for agreeing to refrain from an act under Schedule II.
Madras High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh adjudication.
Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1) (Madras High Court) Summary: The Madras High Court, in Kasturi & Sons Pvt. Ltd. vs Additional Commissioner of GST & Central Excise (Appeals-1) [W.P. No. 18642 of 2024], clarified that the date of online filing of a GST appeal is to […]
The Calcutta High Court ruled that the State GST Department cannot initiate proceedings when the Central GST Department has already initiated proceedings on the same matter.
Kerala AAR allows ITC on motor vehicles used as demo cars for business promotion, clarifying conditions under CGST Act, Section 16 and 17(5).
The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters.
