HC ruled that provision of services by taxpayer to its holding company, as per terms of an agreement, does not categorize service provider as an intermediary.
AAAR held that, the assessee providing works contract services to Uttar Pradesh Jal Nigam, a government authority, would be liable to pay GST @ 18%.
CESTAT overturned the decision to demand excise duty based on the differential quantity of goods as per the ER-1 returns and the audited books of accounts. The tribunal determined that the discrepancy between the values mentioned in the RG-1 and the physical stock statement provided by the assessee was inherently inaccurate, as both values were estimated.
HC direct appellant to file application for revocation of cancellation of GST registration within the specified time under Section 30 of the CGST Act in terms of specific procedure notified vide Notification dated 31.03.2023
HC set aside SCN issued under Section 148A(b) & consequential orders on the grounds that the opportunity of being heard provided at first instance should be an effective opportunity, since, the power of reopening an assessment is a ‘power’ which should be exercised with adequate reason.
Advance ruling authority constituted under Telangana State Goods and Services Act cannot give a ruling on liability arising under CGST Act or SGST Act in a different state.
Revenue department cannot continue attachment of bank accounts for several years under Section 83 of the CGST Act for Delay in issuing SCN
In the case of Radhe Packaging vs. Union of India, heard by the Gujarat High Court, the court directed the assessee to approach the Revenue Department to avail the benefit of a special procedure for the revocation of their cancelled Goods and Services Tax (GST) registration.
HC stayed the demand of penalty and interest raised by the Revenue Department, during the pendency of writ petition, subject to the condition that the assessee deposits the entire amount of tax demanded within a period of 15 days, since the assessee wanted to avail the remedy under the provisions of law by approaching GST Appellate Tribunal
AAR Andhra Pradesh ruled that no reversal of Input Tax Credit (ITC) is required on a financial credit note issued for post sale discount. Gain insights into the ruling and its implications for businesses.
