Madras High Court
For assesseeRemanded
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Where petitioner’s application for fresh registration was rejected solely for non- filing of returns up to cancellation date after statutory due date for doing so had expired and no extension notification was issued, petitioner could not be compelled to do an impossible act, making rejection unsustainable and authorities were directed to reconsider subject to fulfillment of remaining registration conditions
Kerala High Court
Where petitioner with multiple state registrations received foreign IT services invoiced to one state but consideration and tax under reverse charge were discharged by another unit which issued self-invoice as prescribed, denial of input tax credit on grounds of invoice address was unsustainable since statutory conditions for ITC were satisfied and self-invoice constituted valid tax-paying document. GST: Where petitioner cross-charged service value and corresponding input tax credit from head office to other states without ISD registration for July 2017 to March 2019, since unamended law did not mandate ISD registration and distribution route was not compulsory as per statutory materials, such cross-charge was not illegal and penalty demand was unsustainable