HC permitted assessee to make necessary changes to its Form GSTR 3B returns for July, 2017 and March, 2018 and held that, allowing the assessee to make such changes, would not cause any prejudice to Revenue Department nor would it upset the chain of credit under GST
CESTAT Held that, installation of ‘thermal insulation’ is a covered under definition of Works Contract Service & therefore, Service Tax is not demandable.
HC quashed and set aside the orders blocking Electronic Credit Ledger (ECL) of assessee without providing an opportunity of personal hearing.
All types of jaggery pre- packed and labelled are exigible to GST at 5% as per SI. No. 91A of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017
In re S.K. Swami & Company (GST AAR Karnataka) GST @ 18% leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods […]
AAR ruled that the supply of telecommunication services to a local authority is a taxable service under Section 9(1) of Central Goods and Services Act, 2017
Respondent, by way of rebuttal evidence has failed to probablize its defence to disprove statutory presumption available in favour of Appellant. Such failure has proved charge leveled against Respondent for offence under Section 138 of NI Act.
Held that, such goods cannot be classified as ‘portable’ for the reasons that their dimensions make it illogical and unviable for daily transit and the same needs to be transported along with the power cable as well as the applicable stand if it is to be mounted. Further, the consumer is unable to carry them around in the absence of any protective case or any covering bags.
Whether the submission of bank guarantee for provisional release can be completely waived off if differential duty has been paid?
Directed the Revenue Department to issue a physical notice to assessee apart from uploading it on GST Portal and provide reasonable opportunity to assessee to defend case.
