The proposed regulations prescribe timelines, subscription periods, allotment procedures, and monitoring of issue proceeds ...

The AAR held that the ITC restriction under Notification 08/2018 applies only to the used motor vehicles themselves. Dealers can claim ITC on refurbishment, marketing, rent, and other business ...

The Karnataka AAR held that corpus funds collected by apartment associations are advances for future services and therefore ...

The tribunal held that installation and HVAC works involved supply of materials such as piping and wiring on which VAT was ...

The Court held that a single show cause notice under Section 74 of the CGST Act cannot cover multiple financial years. Such ...

The Authority ruled that solid waste management services provided to a Gram Panchayat qualify as exempt “pure services” under Notification 12/2017 as they relate to sanitation functions under Article ...

Section 74A replaces the earlier Sections 73 and 74, creating a unified framework for tax recovery in cases of short payment, erroneous refunds, and wrongful ITC. The provision simplifies GST ...

The authority imposed penalties after a company filed Form PAS-3 35 days late following a rights issue allotment. The order ...

The Karnataka High Court ruled that refund of accumulated ITC under Section 54(3)(ii) cannot be denied merely because the ...

The authority declined an advance ruling request on roasted areca nut classification after noting that the issue had already been decided by the Madras High Court, leaving no scope for ...

The High Court held that refund of IGST paid on ocean freight cannot be rejected as time-barred when the levy itself has been declared unconstitutional. Authorities were directed to grant refund with ...

The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong prima facie case. The order was therefore remitted back for reconsideration of the ...