Madras High Court rules aluminium foil containers fall under Chapter 7615 with 12% GST. This decision overturns prior 18% GST classification.
AAR, West Bengal ruled that GST exemption is unavailable when maintenance charges exceed Rs. 7,500/- per month per member. Full charges are taxable in such cases.
Madras High Court ruled GST orders cannot exceed demands stated in Show Cause Notice without explanation. Such orders will be set aside under CGST Act.
AAR Maharashtra ruled no GST on electrical energy supply by AES Engineering, as it’s exempt under relevant notifications. ITC not applicable on exempt supplies.
Karnataka HC stays IGST adjudication proceedings on secondment of manpower, citing recent circular’s potential impact on ongoing legal dispute.
GST taxpayers for FY 2017-20 can avoid interest and penalties by paying the demanded tax by March 31, 2025, under the newly introduced Section 128A of the CGST Act.
Understand GST relaxation on Input Tax Credit claims for FYs 2017-2021, including legal updates and provisions for taxpayers.
Madras High Court stays GST recovery on seigniorage fees and mining leases, pending a decision by the Supreme Court’s Constitution Bench on the issue of royalty.
Madhya Pradesh HC ruled that GST authorities must follow GST Act procedures before invoking IPC provisions. FIR quashed due to non-compliance with Section 132(6) CGST Act.
Karnataka HC rules single show cause notice for multiple tax periods invalid under CGST Act, emphasizing separate assessment for each financial year.