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AAR - Employers Can Claim GST Input Tax Credit on Cab Services for Women Employees Working Night Shifts.
In the matter of Access Health Services Pvt Ltd
(2023) TaxCorp(IDT) 8093 (AAR)
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HC - Gujarat HC Strikes Down STO's Prohibition Order; Directs Return of Seized Goods due to Absence of Notice.
Devesh Radheshyamji Kabra vs. State of Gujarat
(2023) TaxCorp(IDT) 8086 (HC-GUJARAT)
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HC - Delhi HC Draws Parity Between 'Prohibition' and 'Seizure' under CGST; Upholds Late Notice's Validity.
Best Crop Science Pvt Ltd vs. Superintendent, CGST
(2023) TaxCorp(IDT) 8085 (HC-DELHI)
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AAR - Subsidies Not Influencing Supply Value are Not Exempt from GST, Rules Karnataka AAR.
In the matter of Hitze Boilers Pvt. Ltd.
(2023) TaxCorp(IDT) 8081 (AAR)
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HC - Calcutta HC Nullifies Appellate Authority's Adjustment of Output Tax in Refund Claim, Sends Matter for Re-examination.
Abinash Rai vs. The Assistant Commissioner of West Bengal State Tax and Ors.
(2023) TaxCorp(IDT) 8080 (HC-CALCUTTA)
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HC - Allahabad HC Orders Release of Goods Accompanied by E-Way Bill and Invoice, Citing Compliance with Section 129(1)(a).
Western Carrier India Ltd. vs. State of U.P.
(2023) TaxCorp(IDT) 8077 (HC-ALLAHABAD)
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HC - Delhi HC Nullifies GST Registration Cancellation Order for Lack of Clarity; Imposes Penalty on Revenue.
Rahul Kumar Jain and Co. vs. Union of India & Anr.
(2023) TaxCorp(IDT) 8072 (HC-DELHI)
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HC - State Tax Officer Not Qualified to Exercise Powers of Provisional Attachment, Rules Bombay HC.
Saket Agarwal vs. UOI
(2023) TaxCorp(IDT) 8071 (HC-BOMBAY)
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AAAR - Uttar Pradesh AAAR Decision on GST-Invoice Submission by Contractor.
In the matter of Purvanchal Vidyut Vitran Nigam
(2023) TaxCorp(IDT) 8067 (AAR)
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AAR - Service Recipient' Not Eligible for Advance Ruling u/s 95(a) of CGST Act, Rules Uttar Pradesh AAAR.
In the matter of Uttar Pradesh Metro Rail Corporation Ltd.
(2023) TaxCorp(IDT) 8066 (AAR)
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HC - Kerala HC Decision on ITC Claim Based on GSTR-2A Non-Reflection.
Diya Agencies vs The State Tax Officer
(2023) TaxCorp(IDT) 8065 (HC-KERALA)
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HC - Andhra Pradesh HC on GST Rate for Mango Pulp.
Shri Varsha Foods Products India Pvt Ltd vs Assistant Commissioner (ST).
(2023) TaxCorp(IDT) 8064 (HC-AP)
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AAR - Mixing Scent (not Jarda scent) with Tobacco Dust Doesn't Amount to Manufacturing, Rules Uttar Pradesh AAAR.
In the matter of Pandey Traders
(2023) TaxCorp(IDT) 8063 (AAR)
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HC - Gujarat HC Rules Against 'Pedantic Approach', Allows Refund in Two Parts for Accumulated ITC.
Pee Gee Fabrics Pvt. Ltd. vs. UOI
(2023) TaxCorp(IDT) 8056 (HC-GUJARAT)
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HC - Karnataka HC Rules Opportunity for Hearing Before AAR Not an 'Empty Formality'; Orders Reconsideration of Petitioner's Application.
KBL SPML 25JV vs AAR, Karnataka
(2023) TaxCorp(IDT) 8055 (HC-KARNATAKA)
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HC - Delhi HC Quashes Show Cause Notice for GST Registration Cancellation Due to Lack of "Reason".
Green Polymers vs. Union of India & Ors.
(2023) TaxCorp(IDT) 8054 (HC-DELHI)
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HC - Patna High Court Upholds Section 16(4) of the CGST/Bihar GST Act, 2017, Dismissing Challenges to its Constitutionality.
Gobinda Construction & ors vs UOI & ors
(2023) TaxCorp(IDT) 8053 (HC-PATNA)
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HC - Units Born After Ownership Change Aren't Eligible for 'Budgetary-Support', Rules Sikkim HC.
Zydus Wellness Products Limited vs. Union of India
(2023) TaxCorp(IDT) 8049 (HC-SIKKIM)
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HC - Madras High Court Extends Amnesty Scheme Benefits and Allows GST Registration Restoration Despite Past Cut-off Date.
Active Pest Control vs. The Deputy Commissioner & Anr.
(2023) TaxCorp(IDT) 8034 (HC-MADRAS)
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AAR - Proportionate ITC Available for Canteen Services to Permanent Employees, Rules Andhra Pradesh AAR.
In the matter of KSH Automotive Pvt Ltd
(2023) TaxCorp(IDT) 8033 (AAR)
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