Indirect Tax Digest | 09 May 2025

Read more about Indirect tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

Uttarakhand High Court - If a rule is omitted unconditionally and without a Saving Clause in favour of the pending proceedings, then all actions from the date of such omission of the rule must stop
Patna High Court - Sets aside GST demand based on an inspection report that is not signed by independent witnesses
Andhra Pradesh High Court - Refund of input tax credit allowed for all services supplied by a registered person, irrespective of whether such services were mentioned in Form GST REG-01

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