Calcutta High Court rules that advance rulings from one state’s authority do not bind taxpayers or departments in other states or third-party taxpayers.
Kerala High Court directs the government to appoint GST Appellate Tribunal members within four months, but denies amendments to Section 169 of the CGST Act.
AAR Tamil Nadu rules that GST applies to increased rents from past periods, treating them as ‘supply’ under the CGST Act, effective from July 1, 2017.
The AAR ruled that non-edible neem oil, classified under HSN 1515, cannot claim GST refunds under the Inverted Duty Structure.
Himachal Pradesh High Court ruled that demand orders cannot be issued without a prior Show Cause Notice, ensuring compliance with legal procedures.
The CESTAT ruled that interest on refundable pre-deposits is mandatory, regardless of whether it’s claimed, in the India Yamaha Motor Pvt. Ltd. case.
Allahabad HC rules in Vishal Steel Supplier case that GST law does not require disclosure of the transportation route for goods. Detention orders quashed.
AAR rules that registered persons can claim ITC on capital goods for electricity supply installation, even if ownership is transferred to a distributor.
Allahabad High Court grants bail to Gurmeet Singh Batra in a ₹2645.29 crore GST scam case involving fake firms and fraudulent input tax credit claims.
Rajasthan HC ruled that a refund denial based solely on Circular 135/05/2020-GST is invalid due to conflict with CGST Act. Case remitted for fresh decision.
