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High Court Directs Timely Disposal of Advance Ruling Application under SGST Act. "Authority bound to decide applications on merits despite subsequent pre-show cause notice."

1. Introduction (Para 1–2) Case Details: Writ Petition filed by General Motors India Pvt. Ltd. challenging the pre-show cause notice under Sectio...

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Court Dismisses Petition on ITC Eligibility for Breakwater Construction by LNG Regassification Plant. Maharashtra Authorities Deny Input Tax Credit for Breakwater, Ruling it Does Not Qualify as "Plant and Machinery" under CGST Act

Ratnagiri Gas and Power Pvt Ltd., a joint venture of NTPC, GAIL, and the Maharashtra State Government, took over Dabhol Power Company. Following a dem...