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

ITAT held that no penalty can be imposed under Section 271(1)(c) when the issue is legally debatable.

Section 271(1)(c) Penalty Unsustainable When Matter Is Legally Arguable: ITAT

ITAT condoned a 121-day delay as unintentional and remanded the case for fresh consideration, emphasising the principles of natural justice and fair hearing.

Delay Not Deliberate: ITAT Condones 121-Day Delay, Restores Appeal for Fresh Hearing

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

News

Delhi government has proposed 100% exemption from road tax and registration fees on all electric cars priced upto Rs. 30L till 31.03.2030.

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

Section 271(1)(c) Penalty Unsustainable When Matter Is Legally Arguable: ITAT

Delay Not Deliberate: ITAT Condones 121-Day Delay, Restores Appeal for Fresh Hearing

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

High Court Grants Conditional Relief in GST Cancellation Case

Delhi Govt proposes zero road tax and registration fees on all EV's priced upto Rs 30L