Judgement

It was observed that "plant and machinery” includes foundation and structural support. Therefore, the applicant was eligible for the ITC claim.

ITC Can be Claimed on Construction of Foundations and Structural Supports for Plant and Machinery: AAR

HC Allows Reconsideration in GST Revocation Case After Submission of ITC Payment Proof The Uttarakhand High Court remanded the GST registrat

HC Allows Reconsideration in GST Revocation Case After Submission of ITC Payment Proof

Articles

The Orissa High Court allowed GST registration restoration if the petitioner clears all pending dues and complies with legal formalities, treating the delay as excusable and granting conditional relief.

High Court Grants Conditional Relief in GST Cancellation Case

Court Holds Rule 39(1)(a) Not Ultra Vires; Clarifies ITC Distribution Linked to Actual Availability Under Section 16

High Court Upholds Validity of Same-Month ISD Credit Distribution Rule Under CGST in Reliance Jio Dispute

DGGI Hyderabad has arrested two individuals for running fake GST input tax credit networks using dummy firms, involving fraud worth Rs 273 crore.

DGGI Big Action: GST Fraud of Rs 273 Crore Exposed in Hyderabad, 2 People Arrested 

The Madras HC ruled that ITC cannot be denied for delayed GSTR-3B filing when the return was submitted within the extended deadline under Section 16 of the CGST Act.

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ITC Can be Claimed on Construction of Foundations and Structural Supports for Plant and Machinery: AAR

HC Allows Reconsideration in GST Revocation Case After Submission of ITC Payment Proof

High Court Grants Conditional Relief in GST Cancellation Case

High Court Upholds Validity of Same-Month ISD Credit Distribution Rule Under CGST in Reliance Jio Dispute

DGGI Big Action: GST Fraud of Rs 273 Crore Exposed in Hyderabad, 2 People Arrested

Extended Deadline Prevails: HC Quashes GST Orders Denying ITC Claim Over Late GSTR-3B Filing