Understanding the arrest provisions under GST Law: Section 69 vs. Section 132 of the CGST Act. Learn about the safeguards and limits.
AAAR, Delhi in In re Indian Institute of Corporate Affairs held that the delay in filing an appeal beyond prescribed limit can’t be condoned
KEC International Limited Vs Commissioner of Central Excise Central Goods & Service Tax (Appeals) (CESTAT Delhi) The CESTAT, New Delhi in M/s. KEC International Limited v. Commissioner of Central Excise and Central Goods & Service Tax (Appeals) [Excise Appeal No. 52907 of 2019 dated May 10, 2022] set aside the order passed by the Revenue […]
SC held that no IGST is payable on ocean freight under Reverse Charge Mechanism (RCM) for Cost, insurance, and freight (CIF) imports as Indian importer is liable to pay IGST on the ‘composite supply’, comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract; a separate levy on the Indian importer for the ‘supply of services’ by the shipping line would be in violation of Section 8 of the Central Goods and Services Tax Act, 2007
G & C Infra Innovations Vs Union of India (Kerala High Court) Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal. Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit The Hon’ble Kerala High Court in M/s […]
Uncover the implications of the recent Gujarat High Court ruling on the deduction towards the value of land under GST.
In re Swan LNG Pvt. Ltd (GST AAAR Gujarat) ITC is not available on input, input services and capital goods on purchased for the construction of the LNG jetties The AAAR, Gujarat, in the matter of M/s. Swan LNG Pvt. Ltd [Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/06] has held that the Liquefied Natural Gas (“LNG”) jetties […]
CESTAT set aside the order denying the CENVAT Credit to the assessee in respect of outward Goods Transport Agent supply for period prior to April 01, 2008. Held that, the CBIC has prescribed certain conditions for allowing credit which need to be satisfied and remanded back the matter for passing a fresh order after verifying the documents to ascertain that whether the assessee has fulfilled such conditions.
Understand the classification of packaged software as supply of goods. Learn about the AAR ruling and the implications for licensing services.
djudication Order is non est in the eye of law, as the same has been passed without issuance of proper Show Cause Notice (SCN) and thus, amounts to violation of principles of natural justice.
