Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key insights on Section 129 compliance.
When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutional authorities would not have power to review the action. SLP against the said decision was pending before the Hon’ble SC.
Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate authority to hear case on merits.
In the matter above-mentioned ITAT partly allowed the appeal filed by the assessee by remanded it back to file of TPO after considering that assessee didnot submit proper documents before lower authorities.
Patna High Court reviews Indian Oil’s tax assessment dispute with Bihar. The case involves demand notices, limitation concerns, and natural justice principles.
West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 12/2017. The ruling clarifies the interpretation of “industrial or financial activity” and ownership criteria for exemption eligibility.
Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods within four days.
CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the conditions prescribed under the said beneficial Notification.
Supreme Court directs various responsible ministries to jointly constitute a Committee comprising subject experts to consider the desirability of recommending a legal framework for the benefit, protection and regulation of the rights of domestic workers.
Therefore, the procedure that is required to be completed for issuance of notice under Section 148 of the Act is required to be completed prior to the expiry of the time limit as prescribed under Section 149(1) of the Act.
