Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implications under the CGST Act, 2017.
Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provisions of Customs Act for recovery of Service Tax dues is not valid
Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates the proceedings. Learn more about the case.
Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash Ltd. v. Deputy Commissioner (ST).
Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Centre within hotels. Detailed analysis and implications.
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.