Himachal Pradesh High Court clarifies that payments made “under protest” against alleged ITC discrepancies do not constitute an admission of GST liability. The Court quashed interest and penalties imposed on Shyama Power India Ltd., directing re-issuance of demand to allow appeal.
Calcutta High Court rules DGGI cannot initiate a parallel GST investigation for periods already audited by State GST authorities. This prevents multiple inquiries by different agencies for the same tax period.
The Jharkhand High Court has ruled in favor of R.K. Transport & Constructions Ltd., directing GST authorities to act against a vendor who collected GST but failed to deposit it, leading to ITC denial for the petitioner.
A BPCL vendor successfully challenges GST detention for MPD machines in transit. The court found no tax evasion as e-way bill was generated before detention order and goods were for stock transfer, not sale.
Understand the ICAI’s Guidance Note on Financial Statements for Non-Corporate Entities, including accounting standard applicability, classifications, and reporting formats.
Understand India’s E-Way Bill regulations, including statutory provisions, covered movements, exemptions, and required documentation. Learn about applicable penalties for non-compliance and review significant judicial interpretations influencing e-way bill enforcement.
ITC Denied on Pre-Engineering Building and Embedded Crane Support Systems, Based on Structural Fixation, Capitalisation, and Civil Nature: AAR Gujarat. Introduction In a significant ruling, the Gujarat Authority for Advance Rulings (AAR) in the case of M/s. HMSU Rollers (India) Pvt. Ltd. has held that Input Tax Credit (ITC) is not admissible on a Pre-Engineered […]
Detailed analysis of ITC eligibility for real estate under GST, focusing on Section 17(5), commercial vs. residential projects, long-term leases, and landmark rulings like Safari Retreats.
Calcutta High Court examines if GST authorities can issue orders after Rule 96(10) omission. Glen Industries challenged a demand for erroneous IGST refund post-omission.
