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    Tag: Gujarat High Court GST ruling

    Leasehold Rights Aren’t Construction, ITC Cannot Be Blocked Under Section 17(5) of the CGST Act: Gujarat High Court
    Leasehold Rights Aren’t Construction, ITC Cannot Be Blocked Under Section 17(5) of the CGST Act: Gujarat High Court
    High CourtLatest news

    Leasehold Rights Aren’t Construction, ITC Cannot Be Blocked Under Section 17(5) of the CGST Act: Gujarat High Court

    The Gujarat High Court held that GST input tax credit on leasehold rights is admissible, ruling it is not barred under Section 17(5) of the CGST Act, 2017. The Court clarified the transaction was not construction and found Section 17(5)(d) misinterpreted.

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    Time-Barred GST Appeals Cannot be Condoned Even Under Article 226: Gujarat High Court
    Time-Barred GST Appeals Cannot be Condoned Even Under Article 226: Gujarat High Court
    High CourtLatest news

    Time-Barred GST Appeals Cannot be Condoned Even Under Article 226: Gujarat High Court

    The Gujarat High Court ruled that delays in filing GST appeals cannot be condoned beyond the statutory time limit, even under Article 226 writ jurisdiction. Justices A.S. Supehia and Pranav Trivedi dismissed the petition, citing excessive and impermissible delay.

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