CBIC clarifies that fake invoices without actual supply do not create a taxable supply, but wrongful ITC utilization can trigger recovery under Section 74. The distinction depends on how the ITC is used.
The Supreme Court reaffirms that High Courts must refuse writs under Article 226 when effective alternate remedies exist. The ruling stresses scrutiny of material facts and proper justification before invoking extraordinary jurisdiction.
Understand GST implications on warranty services & extended warranties under recent CBIC circulars. Learn when GST is applicable & if ITC reversal is required.
Explore the 53rd GST Council’s decision on interest applicability under Section 50 of CGST Act and the new GSTR-1A amendment facility for taxpayers. Learn implications, retrospective effects, and penalties.
Explore the applicability of GST on services related to electricity transmission and distribution. Analysis of regulations, exemptions, and recent judicial decisions.
Explore applicability of GST in various scenarios under Section 7 of CGST Act, including free samples, discounts, exports, license fees, director’s remuneration, and guarantees.
Explore the scope of supply under GST, focusing on liquidated damages, compensation, and penalties arising from breaches of contract or legal provisions.
Explore the scope of supply under GST Weekly Services with detailed analysis of Section 7(1) of CGST Act and interpretations of transfer, definitions, case laws, and taxation nuances.
Explore the CGST Act 2017, Section 83 on Provisional Attachment, including rules, forms, amendments, judicial pronouncements, and its implications post-amendment. Dive into a comprehensive analysis of its conditions, Supreme Court judgments, and practical implications.
Explore Section 67 of CGST Act, 2017 on inspection, search & seizure powers. Learn about proper officer authority, legal challenges, and key provisions for businesses.
