Supreme Court dismisses Union of India’s appeal, upholding Delhi High Court’s order for immediate GST refund. Reiterates need for recorded reasons under CGST Act Section 108.
Supreme Court dismisses Customs appeal for IGST on re-imported aircraft parts repaired abroad, providing major relief to airlines from ₹100 crore tax demand.
The Gujarat High Court confirmed that transferring long-term leasehold rights for GIDC plots is not subject to GST, classifying it as a transfer of immovable property, similar to a land sale. This clarifies GST applicability for industrial land transactions.
Gujarat High Court upholds CA certificates for unutilized ITC refunds on netted foreign exchange, easing compliance for businesses with RBI-approved clearing mechanisms. This ruling clarifies proof requirements for forex export services.
Gujarat HC rules penalty on expired e-way bill for zero-rated export is invalid as no tax is payable, quashing the 200% penalty order under Section 129.
The Odisha High Court ruled that only one valid assessment order can exist for a single tax period, quashing an ex parte order when a merit-based order for the same period already existed.
The central question before the High Court was: Can the department’s inaction on a pre-show cause notice under Section 74 effectively frustrate a taxpayer’s statutory right to opt for settlement under Section 128A, especially when such settlement is contingent upon the issuance of a formal notice under Section 73(1)?
Calcutta High Court emphasized that refund denials cannot be sustained unless deficiencies are effectively and electronically communicated to applicant via GST portal.
Understand mandatory CSR under India’s Companies Act, 2013, and its tax treatment. Learn about disallowances, Section 80G deductions, and GST implications for CSR expenditure.
Calcutta High Court rules on ITC reversal, stressing strict adherence to Rules 42 & 43. Tax authorities must follow procedure; taxpayers get a chance for reconciliation.
