Allahabad High Court to rule on GST rate for Nikhil Construction, questioning if 5% or 12% applies based on work completion vs. invoice date.
The Allahabad High Court has set aside a GST demand order against Gupta Traders after finding it was uploaded to an obscure portal tab, denying the assessee due notice.
The Allahabad High Court has found a prima facie case in a dispute where Section 130 of the GST Act was invoked instead of Section 74, restraining coercive recovery.
Punjab & Haryana High Court rules that a GST appeal cannot be rejected solely for a 4-month delay, citing judicial precedents and directing fresh adjudication on merits
Madras High Court dismisses Shalom Forwarders writ petition, directing them to CESTAT for appeal against customs license revocation, granting 3-month temporary relief.
ITAT Chandigarh partially allows Sukh Pal Singh’s appeal, adjusting long-term capital gains by accepting a higher cost of acquisition and partial Section 54F deduction.
The Delhi High Court has directed tax authorities to immediately disburse a Goods and Services Tax (GST) refund to Kunal International ruling that the government cannot withhold the payment while awaiting the constitution of the GST Appellate Tribunal. This summary examines the court decision and its implications.
The Delhi High Court has directed tax authorities to refund ₹28.84 lakh to the legal heir of a deceased proprietor, ruling that an appellate authority’s order must be complied with unless stayed by a superior court.
The Calcutta High Court dismissed a revision application by the state against a GST appellate order, ruling that the authorities cannot expand the scope of the original show-cause notice.
WBAAR rules PVC raincoats classified under HSN 392620 as apparel, taxable at 9% CGST + 9% SGST under Schedule III of GST Notification 1/2017.
