Maharashtra AAR rules stipend reimbursement to training firms is exempt from GST, clarifying pure agent status in industry partnerships.
Gujarat High Court sets aside GST registration cancellation orders, citing lack of reasons and hearing opportunity. Case remanded for due process compliance.
High Court rules GSTR-1 and GSTR-3B mismatch cannot justify rejecting GST registration cancellation. Respondents should process returns and issue an assessment order.
Madras High Court rules that Tech Connect Retail can respond to GST notice before further action. Authorities directed to follow due process and provide documents.
AP High Court sets aside GST orders for missing officer’s signature and DIN. Fresh assessment allowed under GST Act, citing precedents and CBIC circulars.
Delhi HC modifies bail travel restrictions in Gorav Gupta case, post GST adjudication, allowing travel with department intimation, not court permission.
Delhi HC refers Tata Teleservices’ appeal to CESTAT to determine if service tax on VAS purchased via prepaid balance amounts to double taxation.
Madras High Court allows GST registration revival if pending returns, taxes, and penalties are paid, following precedent from Suguna Cutpiece Centre’s case.
Orissa High Court permits revocation of GST registration, directing compliance with tax payments and formalities, following a similar precedent in Mohanty Enterprises.
Karnataka High Court nullifies GST order against Ebix Smartclass due to lack of notice. Case remanded for fresh proceedings with opportunity for defense.
