Taxpayers must be given post-decisional hearing before ITC is blocked under CGST Rules: Karnataka High Court States that the power granted holds significant implications, but it must align with the...
Bombay High Court: No Merit Order Allowed for Appeals Missing Certified Copy The Bombay High Court has ruled that if an appeal lacks proper documentation such as a certified copy, deposit omission,...
Calcutta High Court: ITC Cannot Be Denied to Recipient Without Due Investigation of Supplier The Calcutta High Court has clarified that there shall not be any automatic reversal of Input Tax Credit...
Allahabad High Court: Notice Must Contain the Details About the Foundation of the Case based on Which Action is Necessitated The Allahabad High Court has observed that a show cause notice must...
Delhi High Court Ruling Safeguards Taxpayers' Refund Post Appellate VictoryAdvance Systems, the petitioner, received a favourable ruling from the Delhi High Court, which emphasised that taxpayers...
CBIC Issues Clarification: On ITC Claims on Services Provided by Head Office to Branches in Other States The Central Board of Indirect Taxes and Customs (CBIC) has issued ‘clarification regarding...
West Bengal AAR Rules on Registration Requirements for Businesses with Multiple ActivitiesThe West Bengal Authority for Advance Rulings (AAR) has clarified that businesses engaged in multiple...
AAR (Gujarat): Tata Autocomp Systems Ltd. Eligible for Canteen Food Input Tax Credit In a recent ruling, the Gujarat bench of the Authority for Advance Rulings declared that the deduction made by...
Delhi High Court Grants Ernst and Young Refund of Input Tax Credit, Rejects 'Intermediary' Classification In a favourable ruling, the Delhi High Court has declared that M/s Ernst and Young Limited...
Madras High Court: Input Tax Credit Determination Must be Included in the Show Cause Notice Itself The Madras High Court while setting aside an assessment order passed under the Tamil Nadu Goods and...
Calcutta High Court: Cancellation of Registration of Supplier with Retrospective Effect Without Considering Documents Cannot be Basis for Rejecting ITC The Calcutta High Court by its single judge...
Rajasthan High Court: Claim for Availement of ITC after Cancellation of GST Registration Can be Considered During Revocation The Rajasthan High Court by its division judges’ bench of Justices Vijay...
