Calcutta High Court decision on Utpal Das case clarifies GST interest and penalties related to Input Tax Credit misuse.”
Karnataka HC rules single show cause notice for multiple tax periods invalid under CGST Act, emphasizing separate assessment for each financial year.
The Calcutta High Court set aside orders in Hriday Kumar Das vs. State of West Bengal, remanding the case for fresh consideration of tax liabilities and penalties.
Delhi HC clarifies Rule 86A of CGST Rules, restricting debit of ITC in ECL. Blocking applies only to available ITC, no requirement to replenish past usage.
Karnataka HC rules refusal to pay maintenance unjustified in Shangrila Flat Owners Assn Vs Capt. Mohan Prabhu. Case highlights apartment owner obligations.
Delhi HC rules department cannot pass adverse orders without giving taxpayers a reasonable opportunity of hearing under CGST Act in Mohinder Kumar Vs. Pr. Commissioner case.
GUJ HC rules unfried fryums under HSN 19059040, exempt from GST. Clarifies ‘as is where is’ basis for past transactions. Show cause notice quashed.
CESTAT Delhi rules Mediclaim processing charges as part of healthcare services, exempting them from service tax in Life Care Hospital Ltd. vs CGST Commissioner case.
Supreme Court admits SLP challenging Delhi High Court’s ruling on adjustment of interest against IGST refund claim under Section 73 of the CGST Act.
Summary of cross appeals involving VAT disallowances under Section 43B for AY 2018-19, addressing accounting methods, CIT(A) decision, and case law reliance.
