Analysis of Supreme Court’s ruling on SLP in the case of Vishwanath Traders vs Union of India, addressing non-exercise of alternative remedies by the assessee.
Supreme Court review in Commissioner of CGST v. Flemingo Travel Retail reevaluates VAT exemption on duty-free shops at airports, allowing the appeal for further consideration.
Patna High Court ruling in PCM Cement Concrete Pvt. Ltd. v. The Union of India clarifies VAT exemption on inter-state goods sales, demanding refunds and proper application.
In re Eimco Elecon India Limited (GST AAR Gujarat) No ITC available for canteen expenses incurred for contract workers The AAR, Gujarat, in M/s. Eimco Elecon India Ltd. [Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023] ruled that, assessee will not get Input Tax Credit (“ITC”) of GST on canteen facility provided to contract worker because […]
Explore GST implications for Orient Cement Limited concerning gold coins and white goods issued to dealers upon achieving certain targets under CGST Act, 2017.
Mere collection of tax by the selling dealer is not sufficient; the tax must be duly paid to the government. The burden of proof lies with the purchasing dealer to substantiate that the tax collected has indeed been paid to the government by the supplier.
Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The Supreme Court of India heard the case Chief Commissioner of Central Goods And Service Tax & Ors. v. M/s. Safari Retreats Private Limited & Ors. [Civil Appeal No. 2948/202] on August 17, 2023. The […]
HC set aside order passed by Assistant Commissioner and held that revenue officers are required to follow principles of judicial discipline and accordingly are bound by decisions of Appellate Authority.
Read detailed analysis of GST Advance Ruling by Uttar Pradesh AAR on appropriate HSN code for foam cup pads, issued to Maavisa Fom CUP Private Limited.
Read about the Punjab and Haryana High Court’s verdict in the case of M/s Parsvnath Traders v. Principal Commissioner, CGST, which ruled that deposited GST amounts collected during search proceedings should be refunded along with interest.
