Madras High Court allows Ohm Srinivasa Paper Boards to pay pending excise tax dues in 12 monthly installments, directing partial payment starting August 2024.
The Madras High Court clarifies that a single Show Cause Notice cannot cover multiple assessment years, ensuring separate SCNs for each year for tax assessments.
Fortified Rice Kernels attract an 18% GST as per AAAR ruling in Chhattisgarh, classifying them under Chapter 19 of the Customs Tariff Act.
Patna High Court invalidates penalty order on goods detention for exceeding 7 days post-notice, emphasizing compliance with CGST Act procedures.
The Supreme Court clarifies ITC on commercial properties under CGST, applying the functionality test to determine if a building qualifies as “plant or machinery.”
The Supreme Court upholds TOLA, validating extended income tax reassessment timelines despite previous High Court rulings on Section 148 notices.
The Allahabad High Court ruled that personal hearings are mandatory under Section 75(4) of the CGST Act before passing any orders.
GST amendments introduce a common time limit for demand notices, applicable from FY 2024-25, for both fraud and non-fraud cases under Section 74A of CGST Act.
Madras HC upholds the authority of GST Intelligence Officers to pass orders under Section 2(91) of the CGST Act, advising petitioners to pursue appeals.
Delhi HC rules Revenue Department cannot block ITC beyond available credit in the Electronic Credit Ledger under Rule 86A of CGST Rules, protecting taxpayer rights.
