The court examined whether assigning long-term industrial lease rights attracts GST. It held that such transfers are dealings in immovable property, not taxable supplies.
The Supreme Court issued notice on whether accumulated Compensation Cess ITC can be transitioned to GST after the Cess was abolished. The case examines if validly earned credit constitutes “property” under Article 300A that cannot be arbitrarily extinguished by the State.
Discover why states must issue notifications for GST rate changes. The GST Council’s recommendations are binding, ensuring a uniform tax regime across India.
Calcutta High Court declines to quash ED’s provisional attachment order against LGW Industries, citing alternative remedy available before the Special PMLA Court.
Calcutta High Court rules Enforcement Directorate is not a police agency under PMLA Section 5 for provisional attachment, affirming its jurisdiction over such civil-nature cases.
Calcutta High Court stays GST demand on Natraj Electro Casting over transitional Cenvat credit for capital goods, pending Appellate Tribunal formation.
Calcutta High Court remands Krishi Sangastha’s GST appeal, instructing appellate authority to consider delay condonation on merits, citing Limitation Act.
Gauhati High Court halts ₹28 crore income tax demand on Mizoram trader, Jennyfar Lalzarliani Hrahsel, citing business income and tax exemption claims.
Calcutta High Court conditionally stays a GST demand against Pioneer Co-operative Car Parking Society, pending a Rs. 25 lakh installment deposit.
Calcutta High Court stays ₹5.71 Cr service tax demand on construction firm, citing limitation period and exemption claim.