Short Summary: The court dismissed the appeal challenging a tax assessment order that directed repayment of excess input tax credit claimed, along with interest and penalty. The appellant had not responded to notice..... Subscribe to Read more
(Authority for Advance Ruling, Telangana
| Nov 13, 2023)
Short Summary: The ruling clarifies that under the GST regime, the supply of works contract services by a subcontractor to a main contractor and the main contractor’s supply to the government or local authority ar..... Subscribe to Read more
Short Summary: The court granted condonation of delay and, after hearing arguments, decided not to interfere with the matter based on the facts presented. However, the court refrained from addressing the broader leg..... Subscribe to Read more
Short Summary: The court held that the denial of industrial incentives based solely on the petitioner commencing commercial production before approval by the State Investment Promotion Board (SIPB) was arbitrary and..... Subscribe to Read more
(Authority for Advance Ruling, Tamilnadu
| Nov 10, 2023)
Short Summary: The Advance Ruling application filed by the taxpayer, seeking clarification on eligibility for input tax credit (ITC) on materials used in civil structures related to machinery installation and modern..... Subscribe to Read more
(Appellate Authority for Advance Ruling, Rajasthan
| Nov 10, 2023)
Short Summary: The appellate authority upheld the ruling of the Rajasthan Authority for Advance Ruling (AAR), dismissing the appellant’s plea for a ruling on GST exemption for services provided under a completed w..... Subscribe to Read more
(Authority for Advance Ruling, Punjab
| Nov 10, 2023)
Short Summary: The Advance Ruling Authority determined that purchase of raw cotton from a Kacha Arhtia, a registered commission agent under the Punjab Agricultural Produce Markets Act, does not amount to purchase di..... Subscribe to Read more
Short Summary: The court dismissed the petition challenging the GST assessment order dated 25.04.2023, which confirmed a demand arising from allegations that the petitioner engaged in bill trading and issued bogus i..... Subscribe to Read more
Short Summary: The court held that an unsigned order issued under the GST Act is invalid and cannot be enforced, as signing is essential and cannot be dispensed with under Sections 160 and 169 of the CGST Act. The p..... Subscribe to Read more
Short Summary: The court held that services of loading, unloading, packing, storage, or warehousing provided in relation to imported wheat qualify for exemption under Serial No.54(e) of Notification No.12/2017, as t..... Subscribe to Read more