ITAT Surat held that disallowance of unaccounted purchases restricted to 12.5% of purchases instead of 25% as held by CIT(A). Accordingly, addition towards unaccounted purchases restricted.
ITAT Kolkata deletes ₹19.6 lakh addition for AY 2018-19, citing the retrospective application of the 10% safe harbour limit as a curative amendment under the Income Tax Act.
Allahabad High Court ruled that appeals under Section 107 of the CGST Act cannot be dismissed as not maintainable if the High Court itself has directed the petitioner to pursue an alternative remedy under this provision.
ITAT Surat held that rejection of the application for condonation of delay in filing refund claim u/s 119(2)(b) of the Act is not an appealable order u/s. 253. Thus, appeal dismissed as infructuous.
Gujarat AAAR confirms no GST on free employee bus services by employers. Input Tax Credit (ITC) for vehicles with over 13 seats is admissible under CGST Act.
GST AAAR Gujarat rules that transformers for wind turbines are not classified as parts of wind turbine generators, denying tax exemptions under Notification No. 1/2017-CT.
Gujarat AAAR rules mobilization advance in EPC contracts taxable at receipt date under GST, affirming it as consideration under CGST Act.
Gujarat AAAR ruled on ITC eligibility for vessel maintenance, operation, and hiring under GST, clarifying the application of Section 17(5) provisions.
Gujarat AAAR rules against GACL-NALCO Alkalies on ITC claim for construction on leasehold land, citing Section 17(5)(d) of CGST Act and Supreme Court’s Safari Retreats judgment.
Gujarat GST AAAR rejects Aorom Herbotech’s appeal on herbal cigarettes. Product classified under HSN 24029010, not medicinal cigarettes, due to lack of evidence.
