Indirect Tax Digest | 10 May 2024

Gujarat High Court - The amendment to Rule 108(3) of the Central Goods and Services Tax Rules, 2017 (CGST Rules) would have a retrospective effect since the same is clarificatory in nature.

Telangana High Court - An unsigned show cause notice and/or Assessment Order which is neither signed electronically nor physically cannot be considered a valid document as per Rule 26 of the CGST Rules.

Kerala High Court - Notifications nos.:13/2022-Central Tax and 09/2023-Central Tax extending the time limit for issuing orders under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) are not ultra vires Section 168A of the CGST Act.

Telangana High Court - The bar of limitation under Section 11B of the Central Excise Act, 1944 would not apply to refund of Service tax paid under mistake.