GST leviable on contractual worker portion of canteen charges, which is collected by applicant and paid to Canteen service provider
HC granted bail to an Applicant involved in a trial relating to ITC fraud & held that seriousness of offences alone is not conclusive of Applicant’s entitlement to bail
SC held that Service Tax cannot be levied again on antivirus software sold in Compact Disc even if free updates provided later on and also, artificial segregation of the transaction, into two parts is not tenable in law.
HC held that tax liability imposed on assessee is valid as assessee was aware of transaction alleged as ineligible on which ITC was availed
CESTAT held that rejection of refund claimed by exporter on flimsy grounds would defeat the purpose of rebate scheme and traps the exporters under unnecessary litigations.
HC has issued interim protection against arrest and directed the Petitioner to appear before the concerned authority in response to the summon received under Section 70 of the Central Goods and Services Tax Act, 2017
Mahavir Polyplast Pvt. Ltd. Vs State of U.P. (Allahabad High Court) The Hon’ble Allahabad High Court in Mahavir Polyplast Pvt. Ltd. v. the State of U.P. And 2 others [Writ Tax No. 57 of 2020 and Writ Tax No. 58 of 2020 dated August 6, 2022] quashed the orders of the GST officials for seizing […]
Smarte Solutions Pvt. Ltd. Vs Union of India (Bombay High Court) The Hon’ble High Court, Bombay in the matter of M/s Smarte Solutions Pvt. Ltd v. Union of India [Writ Petition no. 503/2021 dated July 27, 2022] directed the department to consider the application for Services Export from India Scheme (“SEIS”) benefits on the ground […]
B.C.Mohankumar Vs Superintendent of Central Goods & Service Tax (Madras High Court) Order for non-granting GST registration must be a speaking order The Hon’ble Madras High Court in the matter of M/s B.C. Mohan Kumar v Superintendent of Central Goods & Service Tax [W.P. No. 13272 and WMP. Nos. 12569 & 12571 dated June 16, […]
Earlier, restaurant was liable to pay GST on their restaurant services but, w.e.f January 01, 2022, GST on restaurant services supplied through the ECO viz. Zomato and Swiggy, etc., is to be paid by the ECO in cash at the rate of 5% and no Input Tax Credit
