GST AAR rules consultation services for outpatients are exempt, but medicines sold to them are taxable as they are not a composite supply.
Tamil Nadu’s GST Authority for Advance Ruling has clarified the GST treatment for fly ash bricks, addressing their HSN code, applicable tax rates, ITC eligibility, and the inapplicability of reverse charge and composition schemes.
The Tamil Nadu Authority for Advance Ruling (AAR) has held that MRF Limited can no longer use the cross-charge mechanism for distributing Input Tax Credit (ITC) for common input services. This ruling follows amendments to the CGST Act.
Karnataka High Court held that re-adjustment of ALP without passing a Draft Assessment Order as required under section 144C of the Income Tax Act is not tenable in law. Accordingly, order passed thereon is void ab initio.
Delhi High Court held that CESTAT does not have the power to admit appeal without the pre-deposit. However, since this is not a rare case necessitating interference, this court has not granted waiver from pre-deposit.
ITAT Pune rules that PCIT cannot revise an assessment under Section 263 if the AO took a plausible view. The 10% tolerance limit under Section 43CA is retrospective.
Andhra Pradesh High Court held that petition cannot be entertained since the inordinate delay, in approaching the court, has not been satisfactorily explained. Accordingly, writ in GST matter dismissed.
The Gujarat High Court ruled that tax authorities cannot use Section 74 for extended recovery without proving fraud, if Section 73 time limits have passed.
ITAT Chennai held that addition under section 69A of the Income Tax Act towards cash deposit during demonetization not justified since assessee has sufficiently explained that the said deposit is from earlier withdrawal. Accordingly, appeal allowed.
The Supreme Court affirmed that GST authorities cannot determine the eligibility of Input Tax Credit during refund proceedings, upholding a Delhi High Court ruling.
