CESTAT ruled that CBEC does not have the power to modify the scope of an exemption notification that the Central Government has issued.
HC ruled in favor of assessee by directing department to process Input Tax Credit claim that were previously rejected solely on the ground of inadvertent error.
HC granted major relief to contractors by staying the coercive steps against the contractors and ordered the State GST department to abide by its circular, Finance Department vide Office memorandum No. FIN-CTI-TAX-0045-2017/38535/F dated December 10, 2018 to address the problems with works contracts brought on by the change from VAT to GST tax system
It is time that Government seriously considers protecting its legitimate interests by ensuring some mechanism to ensure that tax liability on capital gains is duly recovered from borrower whose property is sold, and when it is not possible to do so on account of borrower’s genuine financial difficulties, from person who receives proceeds of sale of such assets.
AAAR upheld the ruling passed by AAR of not providing the benefit of exemption under entry no. 3 of the Notification 12/2017-Central Tax (Rate) dated June 28, 2017 wherein the payment was made for medical insurance premium for employees, pensioners, and their family members.
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
