In L&T Geostructure LLP v. Union of India, the Madras High Court upheld Rule 36(4) of the CGST Rules, linking ITC claims strictly to GSTR-2A data (supplier compliance). Key Takeaways: Court’s Stand: Implications: Article link: https://test.taxindiaonline.com/news/guest_column/details?id=51378 PDF attached for convenience. Your thoughts and feedback are welcome! (The author is a…
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Taxing Two Aspects, One Activity: Supreme Court validates State Entertainment Tax on DTH
Ashwarya Sharma, Advocate | Co-Founder & Legal Head, RB LawCorp SC Upholds Entertainment Tax on DTH: Dual Taxation Justified In a landmark ruling (State of Kerala v. Asianet Satellite Communications Ltd., 2025-VIL-39-SC), the Supreme Court upheld the constitutional validity of State entertainment tax on Direct-to-Home (DTH) services, even when service…
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A welcome judgement
SC Greenlights Rectification of GST Errors Post-Deadline In a landmark ruling in CBIC vs. Aberdare Technologies Pvt. Ltd. (2025-TIOL-16-SC-GST), the Supreme Court upheld the Bombay High Court’s verdict allowing correction of bonafide GST return errors beyond the statutory deadline. 🔹 Background:Aberdare filed its returns on time but later found clerical…
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Transitional Credit and Proper Officer; the Saga Continues
An issue that generated majority of litigation in initial years of GST law (except of course the wrath of check post officers under sections 129 and 130 of the CGST Act) and consumed significant time of the High Court’s across the country was disputes around carry-forward of input tax credit/Cenvat…