Madras High Court remits tax case for reconsideration due to GSTR-2A discrepancies. Order requires ₹8 lakhs payment before fresh adjudication.
Kasturi & Sons Pvt. Ltd. Vs Additional Commissioner of GST & Central Excise (Appeals-1) (Madras High Court) Summary: The Madras High Court, in Kasturi & Sons Pvt. Ltd. vs Additional Commissioner of GST & Central Excise (Appeals-1) [W.P. No. 18642 of 2024], clarified that the date of online filing of a GST appeal is to […]
The Calcutta High Court ruled that the State GST Department cannot initiate proceedings when the Central GST Department has already initiated proceedings on the same matter.
Kerala AAR allows ITC on motor vehicles used as demo cars for business promotion, clarifying conditions under CGST Act, Section 16 and 17(5).
The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters.
Allahabad HC rules out penalty under Section 129 for technical error in e-way bill, highlighting no intent to evade tax.
Rajasthan AAR clarifies GST rate and classification of hydrated lime with less than 98% purity under HSN 2522, attracting 2.5% CGST and 2.5% SGST.
Allahabad HC rules penalty under Section 130 of CGST Act cannot be imposed for excess stock. Proceedings under Sections 73/74 deemed more appropriate.
Allahabad HC ruled that GST goods can’t be seized or penalized for taking a different route during transit if documents are genuine. Case: Exide Industries Ltd.
Madras High Court remands SS Traders case, ruling that passing an order on the hearing date is procedurally unfair. Department to reassess after a fresh hearing.