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.
The expenditure made towards corporate responsibility under section 135 of the Companies Act, 2013, is an expenditure made in the furtherance of the business. Hence the tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit under CGST and SGST Acts.
CRP Test Kit and HbA1c Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% (CGST @2.5 % +SGST @2.5 %)
AAR held that a co-operative housing society cannot claim ITC of GST paid to its appointed contractor for repairs, renovation and rehabilitation work carried out in society.
Cancellation of GST Registration: Appeal Remedy cannot be Denied Merely Be-cause Option of Revocation was Not Opted, rules Karnataka HC
Commissioner of GST And Central Excise Chennai Vs Komatsu India Pvt. Ltd. (Supreme Court of India) The Division Bench of the Hon’ble Supreme Court of India, comprising of Hon’ble Mr. Justice Sanjiv Khanna and Hon’ble Mr. Justice J K Maheshwari, issued Notice in the case of Commissioner of GST and Central Excise Chennai v. M/s […]
