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Strategy is a clear plan of action designed to use limited resources, handle uncertainty, and achieve a specific long-term goal. The above meaning of strategy is taken from Google. The government is practising this concept of ‘strategy’ wisely. The GST…
The GSTAT, Thiruvananthapuram Bench, in Vijayan Sahadevan (Deceased) set aside the Order-in-Appeal confirming the demand of tax, interest and penalty raised on account of disallowance of ITC under Section 16(4) of CGST Act against a deceased proprietor,
The Hon’ble Supreme Court in Tata Steel Limited set aside the Show Cause Notice and held that the foundational facts leading to the inference of fraud, wilful misstatement or suppression must be evident from the notice itself, and that the mere mechanical recital of such words in the notice, without application of mind, cannot enable recovery beyond the normal period of limitation prescribed under Section 73 of the CGST Act.
ITC on ETP and ITC on Incineration service
The Hon’ble Supreme Court in Commissioner, CGST Appeal-1, Delhi Etc. dismissed the review petitions filed by the Revenue against the order dated August 08, 2025, whereby the Special Leave Petitions challenging the judgment of the Hon’ble Delhi High Court holding that telecommunication towers are movable property and are outside the sweep of Section 17(5)(d) of the CGST Act had been dismissed
The Hon’ble Punjab and Haryana High Court in Shaurya Alloys Pvt. Ltd. disposed of a batch of 424 writ petitions challenging the vires of Section 16(2)(c) of the CGST Act and upheld the constitutional validity of the provision, but held that Section 16(2)(c) read with Section 155 of the CGST Act cannot be construed as a standalone provision so as to mechanically saddle the purchasing dealer with reversal of Input Tax Credit (“ITC”) merely because the supplier has failed to deposit the tax or its registration has been cancelled retrospectively.
ITC on testing of material , research and development , stationery , etc.
Importers were earlier required to pay IGST under RCM on ocean freight for transportation of imported goods.
The provided document is an official court record from the High Court of Punjab and Haryana at Chandigarh, detailing a massive compilation of connected legal petitions.
I am sharing all six parts of my six-part series together, for the convenience of readers who may wish to read the series in its entirety.