HC held that penalty under Section 129(1)(b) of the UPGST Act was unjustified and untenable since the owner has come forward for payment of penalty.
In re PES Engineers Pvt Ltd (GST AAR Telangana) In a recent ruling by AAR Telangana in the case of M/s. PES Engineers Pvt. Ltd. [TSAAR Order No. 09/2023 dated April 13, 2023], held that when parties enter into separate agreements for goods and works contract services, they are treated as distinct supplies and not […]
Ruling by AAR in Telangana regarding GST exemption for printing services, such as question papers, OMR sheets, answer sheets, and marks cards, provided to educational institutions. Understand the classification, applicability of exemptions under specific notifications, and the composite supply nature of services.
HC held that impugned amendment to Rule 89(4) (C) of the CGST Rules, as amended vide Para 8 of Notification 16/2020-CT dated 23.03.2020 is illegal, arbitrary, unreasonable, irrational, unfair, unjust and ultra vires Section 16 of the IGST Act and Section 54 of the CGST
GST applicable on entire bill, including monthly rental, night charges, and fuel on mileage basis, for motor vehicle hire services where service provider is responsible for arranging fuel and maintenance.
Stay informed on the latest amendments to GST as per the Finance Bill 2023, passed by Lok Sabha on March 24, 2023. Key changes include exemptions from GST registration for specified categories, removal of the 30-day limit for revocation of registration cancellation, an extension of the period to furnish Form GSTR 3B or Form GSTR 10 under Best Judgment Assessment, and alterations to the constitution of GST Appellate Tribunal (GSTAT) and its benches. Additionally, the place of supply for transportation services and the maximum rate for GST Compensation Cess have been revised. Stay compliant with the updated regulations.
ITAT upheld additions towards cash seized during search proceedings as unexplained money, under Section 69A when assessee could not establish source for amount found.
HC held that tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration by assessee.
Held that, though domestic GAAR provisions are applicable, the treaty benefit cannot be denied to the assessee. Revenue Department to delete disallowance of STCG and allow benefit of provisions of India- Singapore DTAA.
HC held that until purchasing dealer discharges burden of proof under Section 70 of KVAT Ac, and proves the genuineness of transaction/purchase and sale by producing relevant materials, such as name and address of selling dealer, details of vehicle which has delivered goods, payment of freight charges, acknowledgement of taking delivery of goods, tax invoices and payment particulars etc, such purchasing dealer shall not be entitled to ITC
