Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
Showing 5 of 9 articles.
Calcutta High Court rules stereo systems in e-rickshaws qualify as GST “inputs”, allowing ITC refund under Section 54(3) in inverted duty structure cases.
Karnataka High Court rules that liquidated damages are compensation, not a service, and not taxable under GST. Court orders ₹5 crore GST refund to assessee.
Delhi High Court examines whether Customs can recover IGST refunds already sanctioned by GST authorities. Ruling may protect exporters from double jeopardy and clarify Section 54 …
Jharkhand High Court rules GST refunds cannot be rejected without 15-day reply time and personal hearing under Rule 92(3), reinforcing taxpayer rights.
Delhi High Court rules that Indian educational consultancy services provided to foreign universities qualify as export services—not intermediary services—under GST law. Judgment d…