Tamil Nadu AAR rules on GST for Sripriya Constructions, clarifying that composite value registration for land and building does not exempt construction services from GST.
The AAR ruled that a TR-6 challan, even when read with an SVB order and tax authority letters, is not an eligible document for availing ITC.
Gauhati High Court sets aside GST time limit extension (Notification 56/2023) and related demand orders, citing lack of GST Council recommendation and force majeure.
Calcutta High Court directs manual GSTR-1 rectification for Nivriya India due to inadvertent export errors, enabling IGST credit. Cites precedents on genuine mistakes.
Orissa High Court allows Saumya Ranjan Moharana’s plea for GST registration revocation, contingent on tax compliance and citing a prior High Court precedent.
Kerala High Court sets aside an order dismissing a rectification application, directing reconsideration of a GST payment linked to a financial year typo.
Bombay High Court directs GST department to allow a real estate developer to rectify a typographical error in DRC-03 forms, preventing double payment.
Delhi HC addresses Power2SME’s plea against GST order and contested notification, linking its decision to ongoing Supreme Court proceedings.
Patna High Court dismisses prosecution against Sonali Autos for delayed TDS deposit, citing reasonable cause and compliance with CBDT instructions.
Supreme Court acquits men in murder case, finding High Court wrongly reversed a trial court acquittal. Cites flaws in evidence and sets strict precedent on appeals.
