The ITAT Ranchi held that Section 56(2)(x) cannot apply where the property purchase agreement was executed before the provision existed, even if the sale deed was registered later.
The Madhya Pradesh High Court ordered refund of IGST paid on ocean freight, holding that the levy under Notification No.10/2017 was invalid following the Supreme Court’s ruling in Mohit Minerals.
The Tribunal held that reimbursements received from overseas manufacturers for warranty repairs were merely cost recoveries and could not be treated as taxable service consideration.
The Supreme Court granted anticipatory bail while directing the accused to cooperate with investigation, surrender passport and avoid influencing witnesses. The Court held that bail would stand cancelled if the conditions are violated.
The Telangana High Court refused anticipatory bail after noting that the accused had left India, a non-bailable warrant had been issued, and a Red Corner Notice was in force. The Court held that such circumstances weighed against granting pre-arrest protection.
The authority addressed whether insecticide ingredients imported in bulk could be treated as preparations. The decision emphasized classification based on product presentation and chemical identity.
Rajasthan AAR ruled that compostable carry bags made from polymer materials fall under HSN 39232990. The 5% GST rate applies only if the bags qualify as biodegradable under Notification No. 9/2025.
The Rajasthan AAR held that rubber rings used in sprinkler or drip irrigation systems qualify for concessional GST under HSN 8424 only if they are made of hard rubber and used solely for irrigation.
GSTAT accepted the DGAP investigation finding that the developer retained additional ITC benefit after GST introduction. The amount must be passed on to buyers with interest.
The Court emphasized that revisionary powers under Section 264 are broad and intended to correct mistakes causing injustice to taxpayers. Authorities must examine the claim on merits rather than dismiss it on technical grounds.
