Supreme Court & High Courts Weekly Round-up
This weekly roundup analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in from September 28th,...
![Availment of Blocked Input Tax Credit on CSR Expenses before 01.10.2023: How to Reply to GST SCN [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2024/10/Input-Tax-Credit-CSR-expenses-Corporate-Social-Responsibility-GST-SCN-reply-TAXSCAN.jpg "Availment of Blocked Input Tax Credit on CSR Expenses before 01.10.2023: How to Reply to GST SCN [Find Draft Format Here]")
![Rule 86B of CGST Rules limiting discharge of Output Tax Liability through ITC in Electronic Credit Ledger Ultra Vires HPGST Act: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Himachal-Pradesh-High-Court-ITC-Input-Tax-Credit-Rule-86B-of-CGST-Electronic-Credit-Ledger-taxscan.jpg "Rule 86B of CGST Rules limiting discharge of Output Tax Liability through ITC in Electronic Credit Ledger Ultra Vires HPGST Act: Himachal Pradesh HC [Read Order]")
![Interest Charges to be Treated as Inward Supply for Calculating 80% Threshold Limit under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-AAR-West-Bengal-AAR-GST-Threshold-Limit-TAXSCAN.jpg "Interest Charges to be Treated as Inward Supply for Calculating 80% Threshold Limit under GST: AAR [Read Order]")
![GST ITC Mismatch : Madras HC allows to Substantiate defence on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Madras-High-Court-GST-ITC-Pre-deposit-Pre-deposit-Taxscan.jpg "GST ITC Mismatch : Madras HC allows to Substantiate defence on 10% Pre-deposit [Read Order]")
No ITC available on Purchase of ‘Rotary Car Parking System’ u/s 17(5)(d), CGST Act: AAAR [Read Order]
The Tamilnadu State Appellate Authority for Advance Ruling ( AAAR ) ruled that no Input Tax Credit ( ITC ) can be availed on the purchase of Rotary Car Parking System installed and commissioned at...
![No ITC available on Purchase of ‘Rotary Car Parking System’ u/s 17(5)(d), CGST Act: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Input-Tax-Credit-ITC-Rotary-Car-Parking-System-Goods-and-Services-Tax-ITC-on-Rotary-Car-Parking-System-taxscan.jpg "No ITC available on Purchase of ‘Rotary Car Parking System’ u/s 17(5)(d), CGST Act: AAAR [Read Order]")
[BREAKING] GST ITC available on Building Construction if Necessary for “Renting Out”: Supreme Court in Safari Retreats Case [Read Order]
The Supreme Court, on Thursday, October 3, ruled that if the construction of a building is necessary for providing services such as renting or leasing, it may qualify as an exception under the...
![[BREAKING] GST ITC available on Building Construction if Necessary for “Renting Out”: Supreme Court in Safari Retreats Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-ITC-Supreme-Court-Safari-Retreats-Case-ITC-on-immovable-property-property-construction-taxscan.jpg "[BREAKING] GST ITC available on Building Construction if Necessary for “Renting Out”: Supreme Court in Safari Retreats Case [Read Order]")
[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]
In a significant judgement, the Supreme Court today allowed the Revenue Department's appeal in the Safari Retreats Pvt Ltd case, reaffirming the department's stance on the contentious issue of...
![[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Safari-Retreats-Case-Supreme-Court-orissa-high-court-gst-taxscan.jpg "[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]")
Denial of ITC on Construction of Immovable Property: Supreme Court pronounces Judgment in Safari Retreats Case [Read Order]
The Supreme Court has pronounced the landmark Safari Retreats judgment today (October 3, 2024) on denial of Goods and Services Tax Input Tax Credit (GST ITC) on Construction of Immovable Property. ...
Leasing/Renting/Hiring of Motor Vehicles for Transportation of Night-shift Women Employees Eligible for GST ITC: AAR [Read Order]
The Tamilnadu Authority for Advance Ruling (AAR) ruled that Input Tax Credit shall be available on the services of Leasing/Renting/Hiring of Motor Vehicles, when engaged by a Company specifically for...
![Leasing/Renting/Hiring of Motor Vehicles for Transportation of Night-shift Women Employees Eligible for GST ITC: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-Tamilnadu-Authority-for-Advance-Ruling-GST-ITC-GST-ITC-Women-Employees-Night-shift-Women-Employees-Eligible-for-GST-ITC-TAXSCAN.jpg "Leasing/Renting/Hiring of Motor Vehicles for Transportation of Night-shift Women Employees Eligible for GST ITC: AAR [Read Order]")