In a recent development, the Bombay High Court has ruled in favour of four employees of Maersk Line, the Indian arm of a Denmark-based shipping giant. The high court struck down a notice issued by the GST Intelligence that sought …
The vulnerabilities in the system prompted the High Court to intervene and rectify the injustice caused by technical glitches in this case. Mr. Rohit Gupta, representing Polytec Industries, contested in the High Court, against an order from the Delhi Goods …
Delhi High Court ruling for Pedersen Consultants India Pvt Ltd The Delhi High Court has directed the timely application for GST refunds, following section 54 of the CGST Act, 2017. This ruling comes after the exclusion of the period between …
The High Court emphasized that these hostels fall under the category of “exclusively residential purpose,” as per a 2017 notification of the central government. In a recent ruling by the Madras High Court, hostels renting rooms exclusively to girl students …
Circular of MoF in 2014 Allows ad hoc Exemption of GST on Imported Goods, to be evaluated on a case-by-case basis, specifically for GST payable on imported medicines aimed at treating individuals grappling with life-threatening illnesses In a recent development, …
Court’s ruling emphasized that when a registered person asserts their eligibility for ITC claim with reference to GSTR-2A and GSTR-9 returns, the assessing officer must thoroughly examine the validity of the claim Legality of Assessing ITC Claim Solely based on …
Court stated that the requirement for submitting a written reply to SCN and the opportunity for an oral hearing are independent of each other Legality of Restricting Personal Hearing on Failure of Replying SCN: In a recent ruling on 12 …
Orissa High Court Asks AAAR to Revisit its Ruling of GST Levy on Go Cool The Orissa High Court has made a significant ruling overturning the decision of the Appellate Authority of Advance Rulings (AAAR) regarding the Goods and Services …
Penalty Cannot be Imposed u/s.129 If all Dues of Tax are Already Paid In a landmark legal development, the Calcutta High Court quashes a penalty order on 1 February 2024, in the case of Mohammad Shamasher vs. State of West …
The Orders were annulled by Court and Cases were Remitted Back to 2nd Respondent for a Fresh Decision In a recent legal development, the Kerala High Court, in the case of V G Suresh vs CIT [W.P(C)No.41507/203], has nullified an …
Kerala High Court reaffirms the constitutionality of GST Section 16(2)(c) and CGST Rule 36(4) In a recent development, the High Court of Kerala at Ernakulam, in Case No. WA Nos.1853 & 1857/2023, has upheld the constitutional validity of specific provisions …
HC concluded that Continuing Criminal Proceedings under Section 174 of IPC would amount to an Abuse of the process of Law Quashing of Criminal Proceedings u/s.174 of IPC by Jharkhand HC: In a recent development, the Jharkhand High Court has …
The court set aside the cancellation order and directed for immediate restoration of the petitioner’s GST registration. In a ground-breaking decision pertaining to cancellation of GST registration, the Delhi High Court recently ruled in favour of M/s. S K Enterprises …