Delhi High Court set aside a Rs.20 Cr GST demand, holding that ITC refund on exports cannot be denied if total foreign exchange proceeds are realized, even if FIRCs don’t match invoices transaction-by-transaction.
The 56th GST Council recommends a major change to intermediary service rules, aligning the place of supply with the recipient’s location to benefit exporters.
Delhi High Court upheld the validity of a consolidated show cause notice for multiple years in a fraudulent Input Tax Credit case, affirming a demand of over Rs. 83 crore against Ambika Traders.
The Calcutta High Court ruled that the 60-day statutory time limit for processing GST refund applications is mandatory. The court quashed a rejection order and ordered a full refund.
Madras High Court rules that issuing a single GST show cause notice for multiple financial years is impermissible, citing Sections 73 & 74 and procedural hardships for taxpayers.
Bombay High Court permits using Electronic Credit Ledger for 10% GST appeal pre-deposits, quashing an order that denied it and emphasizing adherence to judicial precedents.
Understand Section 169 of the CGST Act on notice service modes. Learn about legal implications, portal service validity, and compliance for taxpayers.
Bombay High Court ruled that adjudicating authorities must apply independent thought and consider all submissions, not merely copy-paste from show cause notices.
A crucial aspect of navigating portal https://www.gstat.gov.in/ effectively is the recently released User Manual | Registration Guide to Online Filing of Appeals and Applications. This comprehensive manual serves as an indispensable resource for taxpayers, tax officials, and authorized representatives, walking them through every step of the e-filing journey.
Bombay High Court rules that services by an Indian subsidiary to its foreign holding company qualify as “export of service” under the IGST Act, enabling Input Tax Credit refunds. The judgment clarifies “distinct person” and “agency” definitions.
