Judgement

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.

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The court held that if the e-way bill is no longer valid, it cannot be said that the intention was to evade taxes without any material found against the dealer.

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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

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