Govt. to decide policy for granting GST exemption on drugs for rare disease; no writ of mandamus to be issued.
Cure SMA Foundation of India v. Union of India – [2022] 145 taxmann.com 369 (SC).
GST – Order determining tax liability and imposing penalty only under section 129 without taking recourse to section 73 or section 74 is not sustainable; High Court directs refund of amount paid for release of goods.
Bharti Airtel Limited v. State of U.P. – [2022] 145 taxmann.com 326 (Allahabad).
Initiation of proceedings under GST for transition of CENVAT Credit being inadmissible under existing law to be quashed.
Usha Martin Ltd. v. Additional Commissioner, Central GST and Excise – [2022] 145 taxmann.com 224 (Jharkhand).
Value of printed material supplied to students, not includible in assessable value for levy of Service Tax.
Commissioner of Central Excise and Service Tax v. Cerebral Learning Solutions (P.) Ltd. – [2022] 145 taxmann.com 223 (SC).
Claim for rebate of duty is time-barred if not made within 1 year limitation period prescribed u/s 11B of Central Excise Act, 1944.
Sansera Engineering Ltd. v. Deputy Commissioner, Large Tax Payer Unit, Bengaluru – [2022] 145 taxmann.com 220 (SC).
Construction of associate facilities alongside highway roads like toll plaza, cattle/pedestrian crossings, parking bay for buses/trucks, rest room for staff & common public, etc., are not taxable to service tax.
Commissioner of Central Excise and Commissioner of Service Tax v. GMR Projects (P.) Ltd. – [2022] 145 taxmann.com 204 (SC).