HC set aside order confirming excess claim of ITC) passed by Assistant Commissioner (ST) on the ground that the Petitioner was not granted fair opportunity of hearing.
HC held that order passed by the Assistant Commissioner of State Tax being ex-parte and in violation of principle of natural justice is liable to be quashed. Further, the High Court remanded back the matter to the Assistant Commissioner of State Tax to decide the case on merits and on the principles of natural justice.
Cross-charge is a concept where the GST registration of Corporate Office/HO/ any other office raises invoice on the other offices (having separate GST registration), towards the services provided to such offices.
Red Sanders quota for both Artificially propagated and confiscated red sander wood/logs is notified under Sl. No. 188 and 188A vide Notification No. 50/2015-2020-DGFT Dated: 27th December, 2022 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) New Delhi, the Notification No. 50/2015-2020-DGFT Dated: 27th December, 2022 Subject: Amendment in Export Policy of […]
Seeks to give effect to final ASEAN-India Trade in Goods Agreement (AITIGA) tranche – Notification No. 63/2022 – Customs Dated: 27th December, 2022 MINISTRY OF FINANCE (Department of Revenue) New Delhi, Notification No. 63/2022 – Customs Dated: 27th December, 2022 G.S.R. 906(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the […]
CBIC Prescribes manner of filing an application for GST refund by unregistered persons vide Circular No. 188/20/2022-GST Dated 27th December, 2022. Circular No. 188/20/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi ***** […]
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 vide Circular No. 187/19/2022-GST Dated 27th December, 2022 Circular No. 187/19/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department […]
Clarification on Taxability of No Claim Bonus offered by Insurance companies and applicability of e-invoicing w.r.t an entity vide Circular No. 186/18/2022-GST Dated 27th December, 2022. Circular No. 186/18/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy […]
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act (CGST), 2017 and its effect on limitation vide Circular No. 185/17/2022-GST Dated 27th December, 2022 Circular No. 185/17/2022-GST Dated 27th December, 2022 F.No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of […]
There is no proposal before Government, to reduce GSTE-Invoice threshold limit to Rs 5 Crore with effect from 01.01.2023, as no such recommendation has been made by GST Council
