Kerala High Court held that the provisions i.e. Sections 14A & 74H of the Kerala Co-operative Societies Act, 1969 not relating to any aspect of banking are within the legislative competence of the State Legislature.
CESTAT Delhi held that the goods exported under LUT are admittedly imported within six months of the export then there is no liability to pay tax on re-import.
CESTAT Delhi held that Wireless Access Point is classifiable under Customs Tariff Item 8517 62 90 and accordingly is entitled to exemption from Basic Customs Duty under serial no. 13 of notification dated 01.03.2005 as amended by notification dated 11.07.2014.
Chhattisgarh High Court held that diesel even though being provided free of cost by the service recipient to GTA service provider has to be added to the value for the purpose of GST.
Delhi High Court held that the taxing authorities would be bound by the view already taken and it would in any case be impermissible for them to take contrarian views with respect to an identical set of facts. Accordingly, refund granted in earlier occasions has to be granted currently as based on identical set of facts.
Orissa High Court’s significant decision remanding 245 GST appeals following the Ministry of Finance’s recent Notification No.53/2023-Central Tax.
Explore the legal saga of a petitioner seeking de-sealing of property in Salem. Uncover the missteps in liquidation, tax checks, and the plea for justice.
Get insights into the GST implications for Central Police Canteen. Learn about CGST and SGST exemptions and eligibility for refunds on goods purchased.
In re Deeksha Sanjay, AAR Karnataka recently addressed GST implications of renting residential dwellings to students and working women, along with various amenities and facilities.
Explore GST ruling on damages in Enzyme Business Center case. Key insights on classification, GST rate, and implications for lease agreements.
