Judgement

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.

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

The court held that if the e-way bill is no longer valid, it cannot be said that the intention was to evade taxes without any material found against the dealer.

Expired E-Way Bill Alone Does Not amount to Tax Evasion: Allahabad HC

As per the Gujarat AAR, applicant is not eligible to claim the ITC of GST charged on lease rental, where the factory building would be constructed on leased land.

GST ITC Not Available on Lease Rental for Land Used for Factory Construction: AAR

GST Appellate Tribunal confirms DGAP’s re-investigation report and accepts closure report; holds that no breach of Section 171(1) of the CGST Act was made out.

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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

Expired E-Way Bill Alone Does Not amount to Tax Evasion: Allahabad HC

GST ITC Not Available on Lease Rental for Land Used for Factory Construction: AAR

GSTAT Confirms Closure Report; DGAP’s Re-Investigation Accepted; No Contravention under Section 171(1) Found