In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank construction are GST-exempt under specific conditions.
In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue’s selective interpretation of business transfer agreements for tax demands.
Analysis of legal implications when Revenue department initiates proceedings against legal heirs of deceased taxpayer, as per Hon’ble Madras High Court ruling in Munusamy Nagabushanam case.
The Gujarat High Court granted interim relief to P.R. Trading, halting coercive GST recovery labeled as voluntary. The matter is set for hearing on July 1, 2024.
Allahabad High Court ruled that search and seizure of a godown cannot result in penalty under CGST Act. Read the detailed analysis of this judgment.
Madras High Court condones delay in appeal filing due to rectification petition in Tvl. SKL Exports v. Deputy Commissioner (ST)(GST)(Appeal).
Madras High Court in Greenstar Fertilizers Limited v. The Joint Commissioner (Appeals) clarifies that penalties under CGST Act Section 74 do not apply to unutilized ineligible Input Tax Credit (ITC).
Read the detailed analysis of Madras High Courts decision granting a fresh hearing when a GST Show Cause Notice was sent to the wrong address in C. Ekambarams case.
Learn about the Delhi High Court’s ruling in Svera Agro Ltd. v. Commissioner of Central Tax, stating CA certificates are not needed for GST refund of unutilized Input Tax Credit (ITC).
Learn about Delhi High Courts decision in Shree Padma Industries v. Union of India, granting the Assessee an opportunity of personal hearing in GST dispute matters.
