Analysis of Dharampal Satyapal Limited’s case against the GST Council’s decision to change the classification and GST rate of coated illaichi.
Orissa High Court supports pre-deposit in GST appeal through the Electronic Credit Ledger (ECL). Insight into Kiran Motors Vs Addl. Commissioner of CT & GST.
CESTAT Ahmedabad ruling in Akshar Travels v. C.C.E. & S.T.-Daman exempts school children transportation from service tax, citing educational body exclusion.
CESTAT, Chennai rules gaming laptops as Automatic Data Processing Machines and not Video Game Consoles. Dive into the case’s details and the landmark decision.
High Court and held that the position in law was that the debt ‘due and payable’, when falls within the four corners of clause (a) to Section 530(1) of the Companies Act, would be treated as preferential payment, but it would not override and be given preference over the payments of overriding preferential creditors covered under Section 529A of the Companies Act.
Exploring the case of Karmaxx Infotech vs. Assistant Commissioner (ST) in the Madras High Court about GST registration cancellation and legal compliance.
Analysis of Supreme Court’s ruling on SLP in the case of Vishwanath Traders vs Union of India, addressing non-exercise of alternative remedies by the assessee.
Supreme Court review in Commissioner of CGST v. Flemingo Travel Retail reevaluates VAT exemption on duty-free shops at airports, allowing the appeal for further consideration.
Patna High Court ruling in PCM Cement Concrete Pvt. Ltd. v. The Union of India clarifies VAT exemption on inter-state goods sales, demanding refunds and proper application.
In re Eimco Elecon India Limited (GST AAR Gujarat) No ITC available for canteen expenses incurred for contract workers The AAR, Gujarat, in M/s. Eimco Elecon India Ltd. [Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023] ruled that, assessee will not get Input Tax Credit (“ITC”) of GST on canteen facility provided to contract worker because […]
