Madras High Court allows Urjita Electronics, an SEZ unit, to claim GST refund on supplies where suppliers erroneously paid tax, emphasizing SEZ Act’s overriding effect and avoiding dual benefit.
Gujarat High Court dismisses Nitrex Chemicals’ petition for compensation cess refund on exports, affirming the two-year limitation period under Section 54 of the GST Act.
Karnataka High Court sets aside GST refund rejection for Nokia Solutions, highlighting procedural errors, disproving intermediary service claim, and citing multiple judicial precedents.
Bombay High Court sets aside reassessment notices for AY 2017-18, ruling Jurisdictional AO lacks authority to issue them under Faceless Assessment Scheme.
Madras High Court directs tax authorities to process Regal Engineers’ GST refund for SEZ supplies, overlooking delay due to unreceived deficiency memo and timely initial application
Stemplay Labs Pvt. Ltd. withdrew its GST advance ruling application for children’s toys, resolving the matter internally. The Tamil Nadu AAR disposed of the case without a ruling.
Tamil Nadu GST AAR denies Kailash Vahn’s request to rectify an advance ruling, stating no apparent error and previous ruling covered the points.
Allahabad High Court rules on blacklisting notices, emphasizing clear charges and open-minded intent. Quashes notices found to be premeditated.
ITAT Mumbai overturns PCIT’s Section 263 order against Inter Gold (India) Pvt. Ltd. Tribunal finds AO’s assessment valid on 80G CSR donations, bank charges, and disallowed provisions.
Delhi High Court orders CBDT to allow Cosmo Films to manually file or update software for AY 2017-18, enabling carry-forward of business losses.
