Supreme Court ruling clarifies that buildings can qualify as ‘plant’ under Section 17(5)(d) of CGST, allowing ITC if essential for service provision.
Promoters must meet an 80% threshold for input and input services from registered suppliers, with tax on shortfall paid under RCM. Cement attracts 28% GST.
Understand deadlines for issuing SCNs and adjudication orders under Sections 73 and 74 of CGST Act for FY 2017-18 to FY 2020-21.
Madras HC condones delay in appeal filing post-rectification petition rejection in Tvl. SKL Exports v. Deputy Commissioner (ST)(GST). Appeals to be disposed on merits.
Madras High Court rules fresh SCN necessary if tax proposals are modified based on assesse’s reply in case of Vela Agencies vs. Assistant Commissioner ST FAC.
Calcutta High Court allows appeal beyond limitation period in Sushil Kumar Hazra vs. State of West Bengal, highlighting medical reasons for delay.
Supreme Court landmark judgment in Greater Noida Industrial Development Authority vs. Prabhjit Singh Soni clarifies creditor rights in insolvency proceedings.
Allahabad HC criticizes Commercial Tax Dept for not offering personal hearings to assessees, reinforcing the importance of natural justice in tax adjudications.
Delve into the transition of pre-SCN intimation in GST, its legal implications post-amendment, and the Andhra Pradesh High Court rulings impact.
Explore the complexities of time-barred appeals under GST, with divergent judicial opinions analyzed. Understand implications for taxpayers and legal proceedings.
