In re MEK Peripherals India Pvt Ltd. (GST AAR Maharashtra) Incentives received for market services within India cannot be considered as trade discount nor export service The AAR, Maharashtra in the matter of M/s. MEK Peripherals India Pvt. Ltd., [Advance Ruling No. GST-ARA-59/2020-21/B-56 dated April 27, 2022] has held that incentives received by the Indian […]
HC Held that, the Revenue Department could not have intercepted or detained the vehicle in the absence of a second e-way bill as the first e-way bill was valid during the interception period.
Advance ruling is not binding on the supplier, and the supplier may not follow the ruling and In such a scenario, the advance ruling loses its relevance and applicability.
In re Coronation Arts Crafts (GST AAR Tamilnadu) 18% GST applicable on the supply of Printed Leaflet on own paper and materials The AAR, Tamil Nadu in the matter of M/s. the Coronation Arts Crafts [Order No.19/ARA/2022 dated May 31, 2022] has held that the supply of printed leaflets on paper and materials of the […]
Rajasthan High Court imposes fine of INR 50K on Revenue Authority for illegal tax recovery. Learn about the case and its implications.
HC stayed the order of cancellation of GST Registration and directed the Revenue Department to open the GST site so as to enable the assessee to continue their trading activities in relation to the stocks held by them at the time of passing of order for cancellation of GST Registration, for a period of two weeks.
HC held that the Managing Director of a company should not be directly summoned by authorities under Section 108 of the Customs Act, 1962 . Further held that, authorized representatives of a company are to be summoned and MD can only be summoned, if the former is not cooperating or if investigation is to be completed expeditiously.
Understanding the arrest provisions under GST Law: Section 69 vs. Section 132 of the CGST Act. Learn about the safeguards and limits.
AAAR, Delhi in In re Indian Institute of Corporate Affairs held that the delay in filing an appeal beyond prescribed limit can’t be condoned
KEC International Limited Vs Commissioner of Central Excise Central Goods & Service Tax (Appeals) (CESTAT Delhi) The CESTAT, New Delhi in M/s. KEC International Limited v. Commissioner of Central Excise and Central Goods & Service Tax (Appeals) [Excise Appeal No. 52907 of 2019 dated May 10, 2022] set aside the order passed by the Revenue […]
