Delhi HC upholds profiteering for not reducing prices; Quantity addition/special scheme not justified

Bombay HC ruling quashing pending proceedings consequent to omission of Rules 89(4B), 96(10)

Disallowance of refund of Input Tax Credit upon discontinuance of business, Single Member Bench decision overturned

Supreme Court’s ruling on jurisdiction clarifies difference between 'inquiry' and 'proceedings'

Supreme Court settles long pending controversy on determination of ‘Recipient of Services’

ITC on construction of water storage and effluent storage tank eligible, applying functionality test

Tamil Nadu AAR rules that TR-6 challan is not a valid document for availing input tax credit

IGST Refund Restriction Inapplicable in Pending Cases Post Omission of Rule 96(10)

Bombay High Court upholds customs jurisdiction; denies enforcement of treaty-based dispute mechanism

No GST on transfer of development rights by landowner to developer

No GST on sale of under-construction property on ‘as is where is’ basis

No GST on assignment of leasehold rights

Supreme Court upholds classification of Coconut Oil as Edible Oil

ITC on Telecommunication Towers available under the GST regime

Supreme Court holds mobile towers and pre-fabricated buildings are eligible for CENVAT credit

ITC on advance payments before receipt of supplies, allowed by High Court