In Combitic Global Caplet Pvt. Ltd. v. Union of India, Bombay High Court mandates cash refund instead of CENVAT credit for excess duty paid. Get detailed analysis and judgment summary here.
Tamil Nadu AAR ruling clarifies GST applicability on goods sold from 3P FTWZ to bonded warehouse under MOOWR scheme. Analysis of SEZ, Customs Act implications.
Explore the Supreme Courts decision in Commissioner of Central Excise and Service Tax Ludhiana v. AB Motions Pvt. Ltd. regarding service tax on revenue sharing for film exhibition.
Learn how the Calcutta High Court in Sushil Kumar Hazra v. State of West Bengal addressed the acceptance of appeals after the limitation period, citing medical reasons for condoning delay.
Explore how the Kerala High Court upheld Notifications extending the limitation period for issuing Show Cause Notices due to COVID-19 under Section 168A of the CGST Act.
Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Transport Rail Technologies case.
Madras HC rules a fresh Show Cause Notice is necessary to revise tax demand in an order, invalidating the Impugned Order in M/s. Vela Agencies case.
Kerala High Court upholds constitutional validity of GST Sections 16(2)(c) and 16(4), extends ITC availment date to November 30 retrospectively from FY 2017-18.
Tamil Nadu AAR rules ITC not admissible for Rotary Car Parking Systems as they are permanently fastened, classified as immovable property under GST laws.
Read the Madras High Court ruling on Famina Shopping Mall case. Learn why DGGI officer is deemed proper for Show Cause Notice issuance.