Kerala AAR clarifies GST on Shubhan Treats’ products. Learn how the mode of supply impacts classification, ITC, and tax liability, especially for e-commerce.
Kerala AAR clarifies GST rates for marine engines, gearboxes, spares, and repair services for fishing vessels; marine engine oil remains at 18%
West Bengal AAR rules that dredging of Muriganga river for Ganga Sagar Mela is a pure service for the govt, exempt from GST under Notif. 12/2017.
CAAR Mumbai rules on classification of six GE Oil & Gas ultrasonic flow meters under Customs Tariff Headings 9026 vs 9032, clarifies legal position.
Mumbai CAAR rules that GE’s ultrasonic gas flow meters are measuring instruments (CTH 9026), not control apparatus (CTH 9032), based on their function at import.
The Supreme Court ruled that a clause stating disputes may be sought through Arbitration does not constitute a binding arbitration agreement, emphasizing precise contract drafting.
ITAT instructed the AO to verify the TDS credit reflected in Form 26AS and grant the due credit in accordance with the law, again contingent on the assessee providing necessary details.
Bombay High Court dismisses revenue’s appeal, affirming that income tax penalty notices must clearly specify grounds of concealment or inaccurate particulars.
Calcutta High Court hears appeal on the validity of tax penalties under Section 271(1)(c), specifically if show-cause notices lacking specific grounds are invalid. The case involves the Thakur Prasad Sao Group.
The Madhya Pradesh High Court rules on territorial jurisdiction for writ petitions, emphasizing the petitioner’s right to choose forum when concurrent jurisdiction exists and clarifying the application of forum conveniens based on where the cause of action arises.
