No IGST/ Service Tax on Ocean Freight under CIF Contracts – Importer Not ‘Recipient’ and Levy Violates Composite Supply Principle
The Hon’ble Bombay High Court in the case of Firmenich Aromatics Production India Pvt. Ltd. vs Union of India & […]
GST Judgements
Vague and Non-Specific SCN Without ‘Details’ Under Section 73 of the CGST Act is Unsustainable
The Hon’ble Punjab & Haryana High Court in the case of Abbott Heathcare Private Limited vs Excise and Taxation Commissioner
Assignment of Leasehold Rights as Transfer of Immovable Property Not Liable to GST
The Hon’ble Bombay High Court in the case of Hindustan Equipment Craft v. Assistant Commissioner of State Tax [Writ Petition
One GST SCN for Multiple Financial Years Permissible — SC to Settle this GST Battle
Multiple High Courts across the country have now drawn a firm line against the practice of issuing composite or consolidated
GST Circular Trading – Penalty Cannot Be Capped at Rs. 10K but levied Equivalent to Full ITC Passed on
The Hon’ble Madras High Court in Tvl. SAM Enterprises & Ors. v. Commercial Tax Officer & Anr. [W.P. Nos. 2628
No liability of TCS in GST on e-commerce operator not collecting consideration
The Hon’ble Karnataka High Court in the case of Hiveloop Technology Private Limited vs Additional Director, Directorate General of GST
Negative blocking of ITC under Rule 86A is impermissible – only available credit can be blocked
The Hon’ble Bombay High Court in the case of Hemang Bipin Varaiya v. The State of Maharashtra & Ors. [Writ
Divergent Rulings on Consolidation of Multiple Financial Years in Single SCN
The Hon’ble Delhi High Court in the case of M/s. Technosys Integrated Solutions Pvt Ltd v. Union of India &
Blocking of e-credit account under Rule 86A of the CGST Rules cannot continue beyond one year
The Hon’ble Bombay High Court in the case of NZS Traders Pvt. Ltd. v. Union of India & Ors. [Writ
GST Show Cause Notices Can Cover Multiple Financial Years — No Statutory Bar Under Sections 73/ 74 of the GST Act: Karnataka HC
The Hon’ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax v. Chimney Hills Education Society [Writ Appeal
