HC allowed the refund claim of Integrated Goods and Service Tax (IGST) paid on ocean freight under the reverse charge mechanism (RCM) beyond the statutory time limit prescribed under Section 54 of the Central Good and Service Tax Act, 2017
Madhya Pradesh High Court held that statutory procedure prescribed for communicating show-cause notice or order under Rule 142(1) of CGST Rules is required to be followed mandatorily by the revenue, which prescribes the manner to upload the SCN on website. Thus, a mere e-mail of SCN to the taxpayer would not suffice. Upload of such notices on the website of the revenue is mandatory.
M/s. CPCL has borne the incidence of Excise Duty which in law, could not be charged from it and it is a settled legal position under Section 11B of the Central Excise Act that it is only the person who has borne the incidence of Excise Duty who is entitled to claim refund.
Allahabad HC: Revokes Order of Cancellation of Registration & condemns callous attitude of the Department The Hon’ble Allahabad High Court in the matter of Ansari Construction vs. Additional Commissioner, CGST (Appeals) & Ors. [Writ Tax No. 626 of 2020 dated November 24, 2020] set aside ex-parte order seeking to cancel assessee’s registration for failure to […]
Service of notice on truck driver or fixation of copy of order on truck is none of the methods prescribed under GST Law and it is well settled that whenever a manner is prescribed, it should be done in that manner alone.
supM/S. V.V.V. And Sons Edible Oil Ltd. Vs The State of Tamil Nadu & Ors. (Supreme Court of India) The Hon’ble Supreme Court of India in M/S. V.V.V. And Sons Edible Oil Ltd. v. The State of Tamil Nadu & Ors. [Civil Appeal No. 3964 of 2020 dated December 04, 2020] disposed of the appeal […]
The Hon’ble Supreme Court of India, in Madras Bar Association v. Union of India & Anr. [Writ Petition (C) No.804 of 2020, (dated November 27, 2020)] upheld the validity of Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020, (Tribunal 2020 Rules) with some modifications and ordered […]
Supreme Court in Skill Lotto Solutions Pvt. Ltd. v. UOI & Ors. held that lottery and gambling under GST’s ambit is legally valid, upholding validity of tax imposition on lottery tickets and prize money.
Hon’ble AAAR, Maharashtra held that GST is to be levied on maintenance charges collected by cooperative housing societies if the monthly subscription or contribution charged from members is more than Rs 7,500 per month and the annual aggregate turnover is Rs 20 lakh or more.
GST video series by CA Bimal Jain on ‘Summons, Inspections, Search, Seizure, and Arrest provisions’ under the GST law and its various nuances – 1. What is Summon and Who can issue and to whom under GST https://youtu.be/H34ABSUsd9o 2. Inspection, Search, and Seizure by GST Officials – When and How to Handle https://youtu.be/IOCD9qVRMtI 3. When […]
