AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The GST Appellate Tribunal mandated that ITC benefits must translate into price reductions instead of being provided through additional construction work, highlighting compliance with Section 171.
The Kerala High Court ruled that no double taxation exists when a KVAT component is adjusted before GST applicability, clarifying tax obligations in transitional scenarios.
The Kerala High Court directed a fresh reconsideration of ITC claims denied for March 2020, highlighting the important cut-off provisions under Section 16(5) of the GST Act.
The Andhra Pradesh High Court invalidated a composite GST assessment that spanned multiple tax periods, indicating a need for separate proceedings for accurate tax determination.
The Madras High Court set aside tax and interest penalties relating to unutilised ITC shown in GSTR-2A and GSTR-2B, allowing taxpayers a chance to correct submissions while reinforcing the importance of accurate GSTR reporting.
This article explains key provisions regarding the 180-day payment condition under GST, including ITC reversal, re-availment after supplier payment, and reporting issues. Legal practitioners should focus on compliance to avoid potential disputes.
The Orissa High Court directed authorities to unblock a vehicle in the Vahan Portal, asserting that a vehicle must not remain blocked solely due to pending tax penalty proceedings after the core motor vehicle tax is paid.
The Karnataka High Court upheld the seizure and cancellation of a luxury car's registration due to misdeclaration to evade road tax. The court affirmed the Inspector's authority to act upon suspected tax evasions.
The CESTAT Delhi has ruled that solar modules cleared from the bond for warehouse use are exempt from interest under Section 61(1)(a). This ruling clarifies the interpretation of interest exemptions applicable to bonded warehousing.
The Karnataka High Court dismissed a revision petition from the revenue department against Jindal, emphasizing the importance of consistency in tax assessment. The court found that the revenue's actions constituted 'pick and choose' in challenging the ITC computation methodology.
The Karnataka High Court has ruled that no income tax deduction can be claimed for secret commissions paid to private executives without proving the genuineness of the expenditure.
The CESTAT ruled that a freight concession under the Wagon Investment Scheme is not taxable, quashing the service tax demand on UltraTech Cement.
CESTAT upheld the entitlement to CENVAT credit on reverse charge services despite an incorrect invoice address, clarifying that procedural irregularities do not warrant denial of credit.