CourtKutchehry Blog

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Active filters Tag: Indirect Tax

Showing 4 of 14 articles.

Court News

GST Recovery from Deceased Persons: Courts Clarify Liability of Legal Heirs

Courts clarify that GST recovery cannot continue against deceased persons. Under Section 93 of CGST Act, legal heirs are liable only to the extent of estate inherited. Notices to …

Court News

CESTAT Ruling: Testing & Technical Support Not Intermediary Services, Relief for Wacker Chemie

CESTAT holds that Wacker Chemie’s testing and technical support are direct export services, not intermediary services—restoring refund eligibility for export-oriented companies.