Indirect Tax case laws update.

 ·         The Karnataka High Court has held that the exemption on residential dwelling under the Goods and Services Tax (GST) will be applicable even if the lessee does not use the premises. The HC observed that a hostel falls within the purview of residential dwelling as the same is used for the purpose of residence. Thus, leasing of residential premises as hostel to students and working professionals will not attract GST.   

 

·         The  Bombay High Court has held that as per the Goods and Services Tax (GST) rules, any reference to electronic filing of refund application would include manual filing of refund

 

·         The Madras High Court has allowed the Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under the Goods and Services Tax ( GST ) regime 

 

·         Gujarat high court held that Negative blocking of Electronic Credit Ledger not allowed under Rule 86A of the Act.

 

·         Allahabad High Court has held that the refund application under the Goods and Service Tax (GST) cannot be rejected merely on the ground of delay.