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GST Exemption on Imported Pharmaceutical Products

Parliamentary Panel Wants GST Exemption on Imported Pharmaceutical Products

A Parliamentary Panel has urged the Centre to grant GST exemption to imported pharmaceutical products utilized by hospitals or scientific institutions engaged in life-saving medication and treatment research. Adhir Ranjan Chowdhury, a Congress member and the Panel’s Chairman, emphasized that offering incentives to entities like cancer institutes would significantly bolster the development of medicines aimed […]

Delhi HC's Order in Case of Pratima Tyagi Vs GST Commissioner

Delhi HC: Some Factual Criteria Must Underlie Before Decision of GSTIN Cancellation

The decision to cancel the GST registration with the retrospective effect should be based on certain objective criteria, the Delhi High Court ruled. Justice Vibhu Bakhru and Justice Amit Mahajan noted that the petitioner’s GST registration was revoked due to a six-month lapse in filing returns, despite the petitioner regularly fulfilling this requirement during that […]

Kerala HC's Order for M/S. N.T.K. Jewellers

Kerala HC Orders Assessee for Filing Statutory Appeal, No Basis for Incorrect Service of GST DRC-01 Notice

Kerala High Court Justice Dinesh Kumar Singh recently instructed M/S. N.T.K. Jewellers to formally contest the Goods and Services Tax (GST) Adjudication Notice through a statutory appeal. This decision stemmed from the absence of evidence suggesting any issues with the proper delivery of the GST DRC-01 notice. M/S. N.T.K. Jewellers filed a challenge against the […]

Delhi HC's Order for ATT Sys India Pvt Ltd Estex Tele Private Limited Consortium

Delhi HC: GSTIN Cancelled Without a Hearing and Proper Explanation Not Tenable

The respected Delhi High Court, in the matter of M/s. Att SYS India Pvt. Ltd. Estex Tele Pvt. Ltd. Consortium v. Commissioner of Goods and Service Tax [W.P. (C) 14494/2023 dated November 20, 2023], granted the writ petition and instructed the Revenue Department to restore the Petitioner’s GST Registration that they have revoked. The court […]

Rajasthan GST AAAR's Order for Lakhlan and Qureshi Construction Co.

Rajasthan AAAR: 12% GST Rate Applies to Services Provided to Govt Authority Until 31st Dec 2021

The Rajasthan Appellate Authority for Advance Ruling (AAAR) has determined that a 12% Goods and Service Tax (GST) applies to services rendered until 31.12.2021 for the Government Authority. The specific matter in question was the GST rate applicable to the work carried out by the applicant (now appellant) for M/s Jaipur Smart City Limited under […]

Calcutta HC's Order for M/S. BBA Infrastructure Limited

Calcutta HC: GST Rule Under Section 16(4) Legally Valid Despite Overriding Effect of ITC Provisions

The Calcutta High Court upheld the constitutionality of Section 16(4) of the Central Goods and Services Tax Act, 2017, emphasizing the importance of adhering to time limits for filing Goods and Services Tax Returns over the legal right to claim Input Tax Credit (ITC). The order in appeal on 04.01.2023 is been contested by the […]

Bombay HC's Order for Star Engineers (I) Pvt. Ltd

Bombay HC Permits Rectification of Factual Mistakes in GSTR-1 Beyond Specified Time

A GST assessee is permitted by the Bombay High Court to amend the bonafide mistake in the GST Form GSTR-1 beyond the set time duration. The petition contested a communication dated 27th September 2023 from the respondent-Deputy Commissioner, State Tax. In response to the petitioner’s application to modify or amend form GSTR-1 for the financial […]

SWAMIH 2.0 and GST ITC Relaxation Ahead of Budget FY25

FY 25 Budget, NAREDCO Suggests ITC Relaxation Under GST for Projects

The National Real Estate Development Council (NAREDCO) has proposed to the finance ministry the creation of a second instalment for the Special Window for Affordable and Mid-Income Housing (SWAMIH) fund, allocating Rs 50,000 crore in the forthcoming FY 2024-2025 budget. They’ve also recommended additional budgetary aid and relaxations, such as enabling input tax credit within […]

Kerala HC Order In Case of Badha Ram vs Intelligence Officer

Kerala HC: GST Officials Can Summon Power to Arrest U/S 69 If Tax Offence Made Out U/S 132

The Kerala High Court clarified that officials are authorized to use their power of arrest according to Section 69 of the Kerala State Goods and Services Act, 2017 if they have reasonable grounds to believe that an offence under Section 132 has occurred and that custodial interrogation is necessary. Section 132 (1) outlines penalties for […]

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