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...
Delhi High Court: Professional Services Rendered by EY India to Overseas EY Entities Cannot be Considered as ‘Intermediary’ The Delhi High Court while adjudicating a petition filed by the Indian...
Supreme Court holds dealer must prove transaction genuinity to claim Input Tax Credit Cites the ruling of the Delhi High Court in a similar case The Supreme Court has held that in order to...
AAAR: ITC Not Available on Vouchers and Subscription Packages Procured by Myntra from Third-party Vendors The Appellate Authority of Advance Ruling (AAAR) observed that the primary condition for...
Delhi High Court holds GST liability issue on parties is arbitrable Suggests them to approach the arbitral tribunal for resolution The Delhi High Court has held that an issue of the liability...
Gujarat High Court grants bail to the accused who evaded GST The alleged fudged amount was Rs.21 crores The Gujarat High Court has granted bail to an accused who allegedly evaded the Goods...
AAR pronounces no ITC can be raised after a time frame The restriction under Sec 16(4) did not apply to the 2020 invoice issued for the services supplied during 2018- 2019 The Andhra Pradesh...
