Judgement

Court reiterates that GST is not payable on transfer of leasehold rights in land and orders refund within two weeks

Gujarat High Court Directs GST Refund on Leasehold Transfer, Warns of Costs for Delay

Court holds Section 18(3) of the CGST Act to be permissive, allowing refund claims for pre-amalgamation exports even without full ITC transfer.

High Court quashes GST registration cancellation where the authority failed to consider the dealer’s reply and supporting documents.

High Court refuses to entertain challenge to Section 74 GST demand, citing availability of statutory appeal before GST Appellate Tribunal

AAR rules that ITC on food and beverage services is admissible when used as part of taxable composite supply of event management

Court holds that marking “NA” against personal hearing details violates statutory mandate and natural justice