Insights
Bhima Enterprises vs. Principal Chief Commissioner of GST & Central Excise [W.P. (MD) No. 9040 of 2024 dated 05.08.2026]
Supreme Court affirms validity of Section 16(2)(c): ITC is admissible only where the supplier has actually remitted tax to the Government, Provision held neither arbitrary nor unconstitutional
CESTAT upheld that no service tax is applicable on Refundable Advances and Sale of Self-Owned Flats is sale of immovable property and thus not Liable to Service Tax
Punjab High Court holds that mere uploading of notice/ order on ‘View Additional Notices and Orders’ cannot be treated as a valid mode of its service