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The court held that when excess stock is found during a survey under the GST Act, the correct procedure for tax assessment and penalty is under Sections 73 and 74, not Section 130. Section 130 proceed..... Subscribe to Read more
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The court set aside the tax demand order raising over Rs. 28,889 due to denial of an oral hearing before the assessing authority. It upheld that under Section 75(4) of the U.P. GST Act, when an advers..... Subscribe to Read more
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The court set aside the original tax assessment order dated 30.12.2023, holding that the petitioner was not afforded a reasonable opportunity to contest the tax demand on merits. The petitioner had on..... Subscribe to Read more
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The court set aside the original order dated 26.12.2023 concerning parallel proceedings initiated for the same assessment period involving mismatches in GST returns (GSTR 3B with GSTR 2A and GSTR 1 wi..... Subscribe to Read more
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The court, aligning with a prior judgment, affirmed that the right to claim input tax credit under the CGST/SGST Act is conditional and cannot be availed unless the tax collected by the supplier has a..... Subscribe to Read more
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The court addressed a writ petition seeking reimbursement of 8% of the value of work done post-July 2017 for GST liability purposes. Although the claim had been previously rejected, the State governme..... Subscribe to Read more
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The court addressed writ petitions concerning the release of seized gold jewelry under CGST/SGST laws, where a clerical error caused discrepancies in delivery documentation. The adjudicating authority..... Subscribe to Read more
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The court upheld the GST assessment order imposing an 18% tax rate on works executed by the petitioner for the fourth respondent, rejecting the claim for a concessional 12% rate under Notification No...... Subscribe to Read more
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MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED


(Authority for Advance Ruling, Tamilnadu | Jul 24, 2024)

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The Authority for Advance Ruling (AAR) rejected the rectification application filed against its earlier ruling on input tax credit (ITC) eligibility concerning differential Integrated Goods and Servic..... Subscribe to Read more
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VM POLYMERS (MOHAN SUJATHA)


(Authority for Advance Ruling, Tamilnadu | Jul 24, 2024)

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The Advance Ruling held that the plastic products—rope handle, vent plug, and split top/bottom support—used as parts or accessories for lead acid batteries/electric accumulators, are classifiable ..... Subscribe to Read more
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