Judgement

The Allahabad High Court ruled that tax authorities cannot invoke Section 130 of the GST Act for excess stock found during a survey and must proceed under Sections 73 or 74 instead.

Goods cannot be conficated under GST Law if Excess Stock is Found During Survey: HC

The AAR held that liquidated damages are just a flow of money from one party for breach of the contract, to compensate the other party for the loss, and such payments do not constitute a supply.

Liquidated Damages Do Not Constitute Supply Under GST: AAR

The Allahabad High Court ruled that the GST penalty imposed on M/s Archana Plasmould for not generating Part B of the e-way bill was unjustified, citing no intent to evade tax.

Allahabad HC Quashes GST Penalty for Technical Lapse in E-Way Bill, Found No Intention to Evade Tax

The Allahabad High Court directed a fresh review of Ambuja Cement’s GST refund claim on a cancelled contract, ruling that refund rights extend to the tax payer, not just the depositor.

Allahabad HC Says GST Refund Can Be Claimed by Taxpayer, Not Just Depositor; Ambuja Cement Wins Relief

As per the Gujarat AAR, the Fusible Interlining Fabric is made up of 85% or more cotton and cotton is classified under Chapter 52 of the Tariff. Therefore, the Fusible Interlining Fabric falls under Chapter 52.

Fusible Interlining Fabric Falls Under Chapter 52: GST AAR

Articles

The Court pauses tax action on Baazi Games until it rules on the landmark Gameskraft case that will define how online games are taxed.

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Goods cannot be conficated under GST Law if Excess Stock is Found During Survey: HC

Liquidated Damages Do Not Constitute Supply Under GST: AAR

Allahabad HC Quashes GST Penalty for Technical Lapse in E-Way Bill, Found No Intention to Evade Tax

Allahabad HC Says GST Refund Can Be Claimed by Taxpayer, Not Just Depositor; Ambuja Cement Wins Relief

Fusible Interlining Fabric Falls Under Chapter 52: GST AAR

SC Puts GST Demand on Hold for Baazi Games Until Final Decision in Gameskraft Case