The West Bengal Authority for Advance Ruling rejected KANISKA Engineering Industries LLP’s application concerning Input Tax Credit on warehouse construction due to non-prosecution.
The West Bengal AAR ruled that Webel Support Multipurpose Service Cooperative Society Limited, a sub-contractor, is not eligible for GST exemption on pure labor services to NKDA via WTL.
CESTAT Mumbai held that Chief Commissioner was not justified in rejecting the compounding application filed u/s. 137(3) of the Customs Act, 1962 without granting any opportunity of hearing since the same results into violation of principles of natural justice.
The Supreme Court dismissed an SLP, affirming an interim High Court order that limits Input Tax Credit blocking to 10% of the demand under Rule 86A of CGST Rules.
Bombay High Court rules no GST law prohibition on transferring Input Tax Credit between amalgamating companies located in different states, enabling seamless credit flow.
ITAT Mumbai rules cooperative housing societies can claim Section 80P(2)(d) deduction on interest from co-operative banks. Interest from nationalized banks is not eligible.
The Gujarat High Court set aside GST demand notices and orders against a dissolved company, ruling that proceedings cannot be initiated against a non-existent entity
Telangana High Court dismissed a writ petition challenging a bank attachment linked to an unappealed GST order, stating voidable orders must still be challenged.
SC held that even orders considered voidable or non est (non-existent) must be formally set aside through appropriate legal proceedings and cannot be unilaterally ignored
Bombay High Court sets aside NMMC s order attaching Sargam Foods cash credit account for cess recovery, citing lack of legal basis for credit-freeze.
