Judgement

The Gujarat High Court agreed with the petitioner and said that the issue has already been decided in Patson Papers Pvt. Ltd., where refunds of unutilized Cess on coal were allowed.

Gujarat HC allows Refund of unutilised Cess on zero-rated supplies made with payment of IGST

Kerala AAR clarifies that EVM’s self-drive car rentals fall under SAC 997329 and must be taxed at the same rate as the vehicle itself.

Self-Drive Car Rental falls under leasing or renting of goods for GST: AAR

The tribunal highlighted that in cases where the additions are made on the basis of third-party data like AIR, the assessee must be given the relevant information to respond properly.

No Assessment on basis of AIR database without giving primary information to Assessee: ITAT

The Gujarat High Court cancels Rs. 3.17 crore penalty, holding that a wrong or debatable tax claim is not “concealment” under Section 271(1)(c).

Gujarat High Court Quashes Rs. 3.17 Crore Penalty; Says Wrong Claim Is Not Concealment

HC quashes GST demand order after finding the department wrongly classified Stock and and business premises Insurance as Motor Vehicle Cover. Says, Section 17(5) applies only to motor vehicle insurance

ITC Cannot Be Denied for Stock and business premises Insurance; GST Department reprimanded for wrong interpretation of Section 17(5)

Tribunal sends matter back to AO after assessee produces Auto-Sweep account for the first time, which may alter the core factual findings

ITAT Ahmedabad Remands Addition of Rs. 1.70 Crore as Unexplained Investment for Fresh Verification

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