Explore the Delhi High Court’s directive in Sulender Shah vs. Additional Commissioner CGST, emphasizing the electronic issuance of summary for CGST notice under Rule 142(1).
Explore Bombay High Court’s groundbreaking decision allowing clubbing of ITC for refund under Rule 89(4) of CGST Rules, as per Circular 135/05/2020-GST.
Explore the Delhi High Court judgment on refund applications, clarifying Rule 89(2) compliance. Learn how deficiencies may not apply if conditions are fulfilled.
Explore the Madras High Court’s ruling upholding a taxpayer’s right to a refund under the Inverted Duty Structure when input tax is erroneously charged by the supplier at a higher rate. Understand the legal perspective, implications, and the significance of this precedent
Kerala High Court, in Chukkath Krishnan Praveen vs State of Kerala, allows rectification in GSTR-3B when Input Tax Credit (ITC) is erroneously accounted as Integrated Goods and Services Tax (IGST) credit instead of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) credit. Explore the details of the judgment and its implications.
Patna High Court allows appeal under Amnesty Scheme with pre-deposit from Electronic Credit Ledger, stating it’s maintainable. Decision amid Supreme Court stay on conflicting judgment.
Supreme Court dismisses a petition, affirming the Calcutta High Court’s order that ITC reversal demands cannot stand without proper inquiry into the supplier’s actions.
CESTAT Mumbai, in Tata AIG case, rules credit can’t be denied for incorrect service description on invoices when correct service tax is paid. Details of the verdict.
Madras High Court directs Revenue Department to refund excess tax as per the original refund order, stating it has no power to re-adjudicate or re-quantify.
Discover AAR, Rajasthan’s ruling in M/s. Deepak Jain case. Lessor liable for GST on forward charge basis when residential property is leased for commercial use. Details inside.
