The ruling holds that ITC cannot be claimed on IGST paid through a pre-consultation letter and TR-6 challan, as these are not valid documents under GST rules. The key takeaway is that reassessment of the Bill of Entry is required for ITC eligibility.
The ruling held that machinery supplied for waste processing did not qualify as pure or composite services under Notification 12/2017. GST was therefore applicable on the full supply.
Gujarat AAR rules that PVC/plastic raincoats are articles of plastics under HSN 3926, not textile apparel, confirming GST at 18%. This clarifies classification amid market confusion.
ITAT Delhi held that reimbursements for seconded employees’ salaries cannot be taxed as technical services, as a genuine employer-employee relationship existed with Indian entities. The ruling confirms that taxed salary payments cannot be recharacterized as FTS.
ITAT Kolkata ruled that belated filing of Form 10B is only a technical defect and cannot justify denial of charitable exemption. The Tribunal restored Section 11 benefits after confirming compliance in substance.
The Court upheld cancellation after officials found forged rental agreements and no business activity at the declared premises. The ruling confirms that GST registration obtained through fraudulent documents cannot be sustained.
ITAT held that the appellate order passed without hearing the assessee violated natural justice. The case was remanded with directions to provide proper opportunities.
Court held that directing a ₹5-crore deposit was unwarranted since the disputed issues had been consistently decided in favour of the assessee. The order was set aside.
The Tribunal ruled that electronic records used to allege undervaluation were inadmissible due to non-compliance with Section 138C. As the main evidence failed, duty demand and penalties were quashed.
The Tribunal held that Notification 32/2006 allowed the goods to be imported despite earlier restrictions. Confiscation and penalties were quashed as the imports were not restricted goods.
