In re UMED Club (GST AAR Rajasthan) GST laws expanded the scope of ‘supply’ to tax supplies between the club/association and its members, to overcome the principle of mutuality. A retrospective amendment (w.e.f. July 1, 2017) has been made vide Finance Act, 2021 by inserting a new clause ‘(aa)’ after clause (a), in Section 7(1) […]
Bharat Electronics Limited Vs Commissioner of GST & Central Excise (Madras High Court) Section 120A grants only one opportunity to the petitioner to rectify the Form TRAN-1 and there is, in my view, no basis for such restriction. In this case, the last dates for filing of TRAN-1, and seeking revision of the same are […]
In the present case, the error is seen to be inadvertent, constituting a human error. The Revenue does not dispute this either. Moreover, the era of GST is nascent and I am of the view that a rigid view should not be taken in procedural matters such as the present one.
Magadh Sugar & Energy Ltd. Vs State of Bihar & Ors. (Supreme Court of India) Writ petitions were filed in the High Court challenging the levy. The writ petitions were dismissed on the ground that an alternative remedy of a statutory appeal was available. An appeal against these orders was filed before this Court. The […]
As a temporary measure to ease containers available presently for export of containerised cargo and with aim of promoting export of laden marine containers, it is guided that, where the initial period of 6 months is till on or before 31.03.2022, the above provision of the Circular may also be applied on receiving intimation before expiry of initial period of 6 months from the concerned importer that the container shall be re-exported in laden condition within the next 3 months.
Group of Minister on GST System Reforms is constituted with following composition, subsuming the earlier GoMs on IT challenges and revenue mobilization:
Council has decided to constitute a GoM to look into matters related to rate rationalization and correction of inverted duty structure. Accordingly, a Group of Ministers on Rate Rationalization is being constituted with following composition:
As you are aware, RBI vide their Master Circular dated 4.2.2018 extended the KCC facility to the farmers engaged in animal husbandry and fisheries for their working capital requirement.
Chief Minister Shri Ashok Gehlot has approved the proposal of restructuring of the Commercial Tax Department. The decision was taken looking at the changed scenario after the implementation of Goods and Service Tax (GST) and for better and effective implementation of GST in the State.
National Gandhi Museum Vs Sudhir Sharma (Supreme Court) In the case of Talwara Cooperative Credit and Service Society Ltd. (supra), this Court has held that the fact whether an employee after dismissal was gainfully employed is within his special knowledge and therefore, considering the principles laid down in Section 106 of the Indian Evidence Act, […]
