AAR ruled that ITC is admissible for goods purchased from outsourced vendors when consideration is settled through book adjustment, subject to conditions outlined in Sections 16, 17 and 18 of CGST Act and their corresponding rules.
Kerala High Court in Dhanya Sreekumari v. State Tax Officer held that cash not being a stock-in-trade of assessee, was not a thing that ought to have been seized and directed Revenue Department to release cash seized to assessee.
HC held that amount collected without authority of law at the time of search should be refunded along with the interest @ 6% p.a. from the date of filling this petition, within 30 days after the receipt of certified copy of order.
HC held that Performance linked bonus (PLB) and Computer reservation service (CRS) fees received by airline agents are not subject to service tax under the category of ‘Business Auxiliary Services’ (BAS).
CESTAT held that assessee had not suppressed any facts and thus, extended period of limitation cannot be invoked and willful suppression of facts is essential to invoke the extended period of limitation
Get the ruling on the classification of Solar Home Lighting System and applicable GST rate. Understand the provisions of the CGST Act and UPGST Act. Learn about HSN code 94055040 and the tax implications. Read the analysis and conclusion by R2V2 Technologies Pvt Ltd (GST AAR Uttar Pradesh).
AAR ruled that hostel accommodation charging less than INR 1,000 per day from August 2021 till July 18, 2022 is exempt from GST. However, from July 19, 2022 and onward the exemption longer applies, and the applicable GST rate is 12%.
A detailed analysis of the bail case involving Ravinder Nath Sharma and the Union of India at the Allahabad High Court. Get insights into the court’s judgment related to GST recovery and illegal arrest allegations.
Get insights from the Sunlight Cable Industries case as the Bombay High Court quashes Revenue’s order on withholding IGST refund. Explore the assessment of double benefit claims.
SC held that, value of items which were directly delivered to customer’s place and which never entered in factory of assessee should not be added to assessable value of goods supplied by assessee.
