GST Portal is now enabled to file appeal against waiver order (SPL 07)
GSTN enabled facility to file appeal against waiver order in Form SPL-07
Tag: SLP
Refund claim for ITC accrued before July 18, 2022 cannot be denied
The Hon’ble Supreme Court in the case of Gemini Edibles and Fats India Ltd. dismissed the SLP against the Hon’ble Andhra Pradesh High Court ruling where refund claims for ITC accrued before July 18, 2022 could not be denied solely because they were filed after said date, as Notification No. 9/2022-Central Tax (Rate) dated July 13, 2022 applies prospectively.
Adjustment of interest is permissible on tax liability against the claim for IGST refund
The Hon’ble Supreme Court in the case of M/s Grapes Digital Private Limited granted leave and admitted SLP against Delhi High Court Judgment wherein it was held that the department can adjust interest on the tax amount paid by the Assessee which had had already been sanctioned for refund.
SLP challenging provisions of 101st Constitutional Amendment Act dismissed
The Hon’ble Supreme Court in the case of Amit Pandey dismissed the special leave petition filed and upheld the order passed by the Hon’ble Patna High Court in the case of Amit Pandey v. Union of India
Taxpayer is entitled to claim benefit of exempted income in revised ITR if it is filed within the deadline
The Supreme Court set a precedent when it refused to accept a Special Leave Petition (SLP) by the Income Tax Department and allowed a taxpayer’s claim for income that was not declared in the original ITR but was declared in the revised tax return.
Supreme Court of India Admits Petition Challenging GST on Transfer of Development Rights
The issue relates to the levy of 18% GST on the value of development rights that will make various projects across key markets including Mumbai, Pune, Bengaluru, Hyderabad, and Kolkata unfeasible for all stakeholders including landowners.
Supreme Court issues Notice in SLP challenging the constitutional validity of Section 16(4) of the CGST Act
The Hon’ble Supreme Court of India heard the case of Mrityunjay Kumar v. Union of India [SLP (C) No. 28270 of 2023], wherein the Hon’ble Supreme Court vide order dated January 3, 2024, issued notice in Special Leave Petition filed…