The Bombay High Court stayed recovery and adjudication in GST cases involving assignment of leasehold rights. The court held that interim protection is justified since the legal issue is currently under consideration by the Supreme Court.
The Authority allowed withdrawal of the application since regulations permit applicants to withdraw requests anytime before an advance ruling is pronounced.
CAAR Mumbai rejected an advance ruling request on roasted areca nuts, holding that the classification issue had already been decided by the Madras High Court and no new facts were presented.
The authority refused to admit an advance ruling request on roasted areca nuts because the classification issue had already been decided by the Madras High Court. The ruling reiterates that applications cannot be entertained when courts have already settled the question.
The authority declined an advance ruling request on roasted areca nut classification after noting that the issue had already been decided by the Madras High Court, leaving no scope for reconsideration.
The High Court held that effective service requires authorities to consider alternative modes when there is no response to portal notices. The impugned order was therefore set aside.
The Tribunal held that service tax liability cannot be determined merely from Form 26AS entries without examining the nature of services. It set aside a ₹47.96 lakh demand after finding that the services were exempt road and canal construction works.
The Tribunal ruled that statutory presumption of passing on duty must be rebutted with proper evidence. The refund claim must be reconsidered with supporting documents.
The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment inserting Section 16(5) allowed ITC claims for FY 2017-18 to 2020-21 up to 30.11.2021.
The tribunal held that exemption for a statutory housing authority depends on whether housing units were sold above cost. The case was remanded to examine if charges exceeded cost plus nominal mark-up.
