Hostel and Accommodation service operating through rental premises along with food-related service taxed @ 9% CGST The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023 dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for […]
Explore the case of Tvl. Shanthi Vijay Granites v. Assistant Commissioner (ST), where Madras High Court nullifies the Assessment Order, citing inadequate opportunity for representation.
In a landmark decision, Madras High Court permits the Assessee to withdraw pre-deposit from a frozen bank account for filing an appeal. Get insights into the case and its implications
Explore the Gujarat AARs decision on Input Tax Credit eligibility for rooftop solar systems used in business. Learn the implications and analysis of In Re: M/s. Unique Welding Products Pvt. Ltd
Explore the Allahabad High Courts decision on tax penalties for technical errors without intent to evade tax. Understand the implications and key takeaways from the Rawal Wasia Yarn Dying case.
Madras High Court dismisses ABT Ltd.’s writ petition, affirming GST audit’s role in detecting tax discrepancies under CGST Act, emphasizing legal compliance.
Delhi High Court sustains anticipatory bail for accused acting under main culprits directions in a significant GST evasion case, setting a legal precedent.
The Calcutta High Court rules that substantive changes cannot be made under Section 161 of the CGST Act, supporting the integrity of original orders and limiting rectification to apparent errors.
Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the legal discourse surrounding them.
Learn from Associated Switch Gears and Projects Ltd. case how Allahabad HC ruled that GST Authorities cant raise new grounds beyond those in the Show Cause Notice. Analysis included.
