- AAR, Maharashtra – Eligibility of ITC in terms of Section 16 read with Section 17 to the supplier of goods/ services on the construction of the break-water wall;
- AAR, Maharashtra – Subscriptions fees paid by RBI and other member banks to National Institute of Bank Management is liable to GST;
- AAAR, Maharashtra – AAAR upholds levy of GST on cheque bounce charges;
- High Court of Bombay – Revenue cannot adjudicate a long-delayed Show Cause Notice (‘SCN’), where the assessee does not have a fair opportunity to defend the proceedings.
Source: BDO
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