Delhi High Court’s landmark decision in Indian Herbal Store case rejects retrospective application of Rule 89(4)(C) of CGST, benefiting exporters. Analysis and insights.
In a ruling by AAR Gujarat involving M/s. Tata AutoComp Systems Ltd, deductions for canteen facilities, transportation services, and notice pay are found to be GST exempt. The ruling also clarifies Input Tax Credit (ITC) eligibility with cost-based restrictions.
In case of Dipak Sarkar v. The State of West Bengal, Calcutta High Court dismisses writ petition, upholding GST liability on payments received after GST implementation for pre-GST work orders.
Karnataka High Court’s ruling on Prime Location Charges (PLC) and Floor Rise Charges (FRC) under KVAT Act, their exemption from tax, and implications. Learn more.
In case of Makhan Lal Sarkar vs. Assistant Commissioner of Revenue, Calcutta High Court directs Revenue Department to reevaluate denial of Input Tax Credit (ITC) based on Circular No. 183.
In the case of M/s. Western Carrier India Ltd vs. State of U.P., Allahabad High Court held that goods accompanied by an E-way bill and invoice should be released under Section 129 of CGST Act. Learn more.
Read about Delhi High Court’s decision in Delhi Metro Rail Corporation Ltd. vs. Additional Commissioner case regarding CGST Act’s limitation period for refund when tax is collected without authority of law.
CESTAT Ahmedabad rules in favor of M/s. Sophisticated Instrumentation, a charitable trust, stating that the extended limitation cannot be invoked when there is no intention to evade service tax.
Kerala High Court dismissed a writ petition for being time-barred but directed petitioner to apply for installment payments of GST dues, which will be decided by Commissioner.
Kerala High Court clarified that Appellate Authority can only condone the delay in GST appeals by one month, not beyond.
