Indirect Tax Digest | 25 April 2025
Indirect Tax Digest | 25 April 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
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Jharkhand High Court—A refund application cannot be denied based on extraneous grounds that go beyond the requirements
of the GST law. -
Kerala High Court—A separate SCN is required for each assessment year.
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Bombay High Court—The transfer of development rights by a landowner to a developer is not leviable to GST under the reverse charge mechanism.