AAAR set aside order of AAR for failure in giving a ruling on question of taxability under GST on services provided by assessee on the grounds that it involves determination of place of supply which is beyond its jurisdiction. Held that, the AAR was incorrect for failing to make a ruling on the matter. Further, remanded back the case to the AAR for fresh consideration.
HC ruled that Genpact India cannot be treated as an intermediary, and is therefore eligible for Goods and Services Tax (GST) refund.
GST @ 18 % is applicable on the cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service as per Section 15 of the Central Goods and Services Tax Act, 2017 / Uttarakhand Goods and Service Tax Act, 2017.
HC ruled that, the final GST Audit Report shall be issued only after considering the reply filed by the assessee, and thereby allowed the Petitioner, M/s. Simon India Ltd. to file the reply under section 65(4) of the Orissa Goods and Services Tax Act, 2017 after department filed draft and final GST audit report on same day.
HC directed GST Department to restore cancelled GST registration as Petitioner could not file GST returns due to sudden demise of auditor
HC held that Registration once issued to assessee and later cancelled upon request can’t be revoked merely on the basis of disputes with brother of applicant, over undivided property.
HC ruled that date of filing of application by assessee on common portal would be treated as date of filing of claim for refund to satisfaction of requirement of Section 54 of CGST Act and Rule 89 of CGST Rules.
Learn from the Calcutta High Court ruling on Rule 86A of CGST Rules. Sufficient balance in Electronic Credit Ledger not needed to block ITC for ineligibility.
HC asked appropriate officer to give a chance to Petitioner to take all necessary steps to revive registration and to be allowed to pay overdue GST taxes and file pending GST returns before GST registration was cancelled under Section 29(2)(c) of CGST Act
HC held that amendment to Section 50 of GST Act regarding imposition of the interest on late payment of tax has a retrospective effect.
