No power to adjudicate ITC eligibility during refund proceedings
The Supreme Court in the case of Special Commissioner, Zone 11 & Ors. v. Hybon Technologies Private Limited [SLP Diary […]
GST Judgements
Services provided by Indian Entity to foreign universities for student admissions, under direct contract and consideration, are not “intermediary” supplies
The Hon’ble Supreme Court in the case of The Union of India & Ors V. KC Overseas Education Pvt Ltd
Telecommunication towers are movable property and not immovable, thus input tax credit on same cannot be denied u/s 17(5) of the CGST Act on ground of immovability
The Hon’ble Supreme Court of India in the case of Commissioner, CGST Appeal-1, Delhi & Ors. v. M/S Bharti Airtel
No Provisions in GST Law for remand back by First Appellate Authority
The Hon’ble Allahabad High Court in the case of M/s Kanha Shree Steels v. Assistant Deputy Commissioner CGST Division-VI Ghaziabad
GST department must process registration cancellation applications expeditiously and cannot indefinitely delay
The Hon’ble Delhi High Court in the case of Balaji Trading Co. v. Principal Commissioner, Department of Trade and Taxes,
No bar of ITC for the buyer when the supply is genuine and supplier was active and registered on invoice date
The Hon’ble Allahabad High Court in the case of M/s Kesarwani Traders v. State of U.P. & Others [Writ Tax
GST Dept to return seized cash, jewellery, etc. during search – SC Dismisses Review Petition filed by Revenue
The Hon’ble Supreme Court, in the case of Commissioner of CGST v. Deepak Khandelwal [SPECIAL LEAVE PETITION NO. 18536 OF
No GST Liability on unregistered landlord when registered developer discharged GST for the entire property under a JDA
The Hon’ble Karnataka High Court in the case of M/s. Shyamaraju And Co (India) Private Limited v. The Deputy Commissioner
No limitation period applicable on refund of IGST on Ocean Freight, as SC’ judgment of Mohit Minerals applicable retrospectively
The Hon’ble Andhra Pradesh High Court in the case of Louis Dreyfus Company Private Limited v. Union of India &
Rajasthan High Court Examines Validity of Additional Director, DGGI’s Powers as “Proper Officer” for issuance of Show Cause Notice
The Hon’ble Rajasthan High Court in the case of Acme Cleantech Solutions Pvt. Ltd. v. Union of India & Ors.
