Judgement

The Andhra Pradesh High Court quashed GST confiscation notices, holding that genuine buyers with valid invoices and e-way bills cannot be penalised for a seller’s fraud.

Andhra Pradesh HC Quashes GST Confiscation: Valid E-Way Bills Protect Bona Fide Buyers

Andhra Pradesh HC Quashes Illegal GST Confiscation Notices; Supreme Court Upholds HC's Ruling

Articles

The court observed that the liability for non-deposit of tax cannot shift to the purchasing dealer unless there is a collusion between the purchaser and the defaulting seller.

Purchaser Not Liable for Seller's Tax Default: Punjab and Haryana High Court

Tamil Nadu AAR rules that GST paid on electrical installation for factory expansion is not eligible for Input Tax Credit.

GST: AAR Denies ITC Claim for Electrical Installation in Manufacturing Expansion

As per the Tamil Nadu AAR, the purchases from unregistered persons of M-Sand, P-Sand, Boulders, Blue Metals, Bricks, and Hollow Bricks do not attract the RCM.

GST RCM Not Applicable to Traders of M-Sand and Bricks: AAR

Orders

GSTAT has issued an official order informing the dress code for the members of the Tribunal during the court proceedings.

GSTAT Issues Dress Code for Tribunal Members During Court Proceedings

Tamil Nadu Authority for Advance Ruling rules ITC ineligible on GST paid for firefighting and public health equipment during factory expansion.

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Andhra Pradesh HC Quashes Illegal GST Confiscation Notices; Supreme Court Upholds HC's Ruling

Purchaser Not Liable for Seller's Tax Default: Punjab and Haryana High Court

GST: AAR Denies ITC Claim for Electrical Installation in Manufacturing Expansion

GST RCM Not Applicable to Traders of M-Sand and Bricks: AAR

GSTAT Issues Dress Code for Tribunal Members During Court Proceedings

GST: AAR Denies ITC on Firefighting and Public Health Equipment for Factory Expansion