| December 17, 2024 |
TIME LIMIT FOR ITC UNDER GST CHALLENGED: HIGH COURT ADDRESSES CONSTITUTIONALITY OF SECTION 16(4) |
| December 10, 2024 |
GST Exemptions for Duty-Free Shops: High Courts and Supreme Court Clarify Taxation Beyond Customs Barriers |
| December 4, 2024 |
COURT DIRECTS GST AUTHORITIES TO PROCESS DELAYED REFUND APPLICATION DESPITE EXPIRED TIME LIMIT |
| November 28, 2024 |
CESTAT DELHI RULES OUT EXTENDED PERIOD OF LIMITATION IN ₹7.11 CRORE SERVICE TAX DISPUTE OVER DEVELOPMENT RIGHTS: NO FRAUD OR SUPPRESSION FOUND |
| October 24, 2024 |
Cost of free diesel provided by the recipient cannot be added to the value of the GTA service for the purpose of determining GST liability: Uttarakhand High Court |
| October 19, 2024 |
Mere fact that the export receipts received in a bank account of a branch other than that providing service, not a ground to deny refund: Delhi High Court |
| October 17, 2024 |
ITC benefit could not be denied solely on the basis of non-electronic filing relevant forms, which is due to non-functioning of portal: Bombay High Court |
| October 3, 2024 |
Authorities can only restrict the usage of the available ITC but cannot force future credits to be blocked: Delhi High Court |
| October 1, 2024 |
Rule 86B restricting use of ITC in the Electronic Credit Ledger for releasing Output tax, appears to be ultra vires, due to no statutory backing: Himachal Pradesh High Court |
| September 27, 2024 |
Field officer placing reliance on inquiries from unnamed nearby shop owners could not justify the non-existent of place of business: Delhi High Court |
