Patna High Court grants conditional stay on GST tax recovery due to the non-constitution of the GST Appellate Tribunal, requiring a 20% deposit of disputed tax.
Jammu & Kashmir HC rules excise duty exemption is a capital receipt, not taxable under Income Tax Act, dismissing Revenue’s appeal in PCIT Vs Gravita Metal Inc.
Assessee should deposit 25% of the disputed tax within a period of four (4) weeks for a fresh hearing in matters engaging the discrepancies between GSTR-3B and GSTR-2A returns.
Allahabad High Court quashed a GST cancellation order citing a violation of natural justice due to the absence of a hearing. Legal principles reinforced in the case.
During the scrutiny of GST monthly returns for AY 2018-19, it was found that there existed a difference between the ITC available as per GSTR-2A and ITC availed as per GSTR-3B to the tune of Rs.10,22,809/- of IGST.
Delhi High Court held that arrest of petitioner involved in availment of input tax credit against fake invoice illegal and set aside the remand order since various discrepancies were noticed in arrest procedure followed by the department.
Madras High Court held that request for simultaneous trial both in PMLA and in predicate offence registered under IPC not accepted since both the offence are distinguishable and not connected with each other.
Delhi High Court held that supply of helicopters to Andaman and Nicobar Islands Administration without transfer of right to use not exigible to tax under section 2(g)(vi) of the Central Sales Tax Act, 1956 [CST Act].
In a recent ruling Hon’ble Kerala HC have held that refund due to the petitioner for the year 2016-17 could not have been adjusted against the demand for 2015-16 when there was a stay on account of the provisions contained in Section 60 (1A) of the KVAT Act.
Delhi High Court held that levy of Integrated Goods and Services Tax (IGST) on ocean freight is unconstitutional. Accordingly, directed department to refund service tax paid on ocean freight during April to June 2017.
