"04 December 2022" Archive

Flow of Notices under GST

PDF file contains the PPT on Flow of Notices under GST. Simple charts will help you to understand the flow very easily. Your recommendations are always welcome!!!...

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AAR cannot give ruling in relation to completed supply provided by applicant

In re KBL SPML JV (GST AAR Karnataka)

In re KBL SPML JV (GST AAR Karnataka) In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply, provided by them. […]...

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Classification of Satin & Taffeta Rolls with sizes between 19mm to 40mm

In re Mean Light Co (GST AAR Karnataka)

In re Mean Light Co (GST AAR Karnataka) In the instant case, the impugned products, as per the applicant, are woven fabrics having width less than 30 cm; Taffeta rolls made up of polyester yarn with acrylic coating to protect from raveling or fraying and also to have better printing quality; Satin rolls made up […]...

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GST under RCM not applicable on services rendered in India by Non-Resident Company as same is not import

In re Tokyo Electronic Power Company Holdings INC (GST AAAR Odisha)

In re Tokyo Electronic Power Company Holdings INC (GST AAAR Odisha) Supplier of service M/s. Tokyo Electric Power Company (TEPCO) is located in Japan, which is non-taxable territory. The recipient of service M/s. Odisha Power Transmission Corporation Limited is located in India, which is the taxable territory and place of supply of servic...

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Job work charges should be clearly mentioned in invoices: AAAR

In re  Indian Oil Corporation Limited (GST AAAR Odisha)

AAR, Odisha objected that in addition to procedural part, there should be specific job work agreement and job work charges should be clearly mentioned and raised in their invoices....

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HC cannot be approached for protecting illegal occupation or unauthorised construction

Kamal Dev Vs State of H.P. & Ors. (Himachal Pradesh High Court)

Himachal Pradesh High Court held that this court cannot be approached for protecting either the illegal occupation or unauthorized construction. Unauthorized construction, if it is illegal cannot be compounded and has to be demolished....

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No satisfactory explanation for long delay in adjudication is untenable

Shreenathji Logistics Vs Union of India and Ors (Bombay High Court)

Bombay High Court held that there is no satisfactory explanation as to why from October 2014 till now no adjudication has taken place. Further, transfer of impugned notice to call book is also not informed to the petitioner. Hence, the same is against the principles of natural justice and liable to be quashed....

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DTAAs with special reference to DTAA between India and Singapore

These treaties are based on the general principles laid down in the model draft of the Organization for Economic Cooperation and Development (OECD) with suitable modifications as agreed to by the other contracting countries....

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In-depth Audit Programme & Checklist for conducting GST Audit – GST Audit Series (Part 2)

An audit programme can be understood as written guidelines which can also mean an action plan which contains the broad details of work to be done by the auditor and his team. It would contain the evaluation of internal control processes in place and a list of audit procedures to be performed in order to obtain appropriate evidence....

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Key Amendments in Financial Year 2021-22 relevant for GST Audit

As we mark end of the financial year 2021-22 with respect to GST laws as next month we all would filing GST Annual returns normally called GSTR 9 & GSTR 9C wherever applicable, before filing the annual return it is very important to consider the major amendments that have been brought in Financial year 2021-22....

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January 2023