Goods and Services Tax - Page 20

AP VAT: ACAR can review on application by dealer & other affected parties- HC

Gail (India) Ltd. Vs The Assistant Commissioner (CT) (Andhra Pradesh High Court)

Gail (India) Ltd. Vs Assistant Commissioner (CT) (Andhra Pradesh High Court) Section 67(5) of Andhra Pradesh Value Added Tax, 2005 pellucidly tells that authority for clarifications shall have the power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties. It say...

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GST Impact on Services Provided by the Freelancer

I have received queries from our colleagues regarding the GST Impact on Services provided by the Freelancer.  What is Freelancer, What types of services will be provided by him , Requirement of Registration, Issue of Tax Invoice, What are the requirements if Freelancer is having export of Services and what are the returns to be […...

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Applicability of GST on Reverse Charge Mechanism for Import of Service

Applicability of GST on Reverse Charge Mechanism for Import of Service  GST is Levy in accordance with the concept of supply. According to section 7(1) (b) of CGST Act’ 2017 supply includes “import of services” for a consideration whether or not in the course or furtherance of business. According to section 7 (4) of IGST […]...

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Weekly newsletter from Chairman, CBIC Dated 12/07/2021

D.O.No.78/CH(IC)/2020 12/07/2021

In a significant step towards digitization, transparency and ease of doing business, Version 2.0 of the AEO web-app has been launched. It enables online filing, real time monitoring and processing of AEO applications for T2 and T3 certificates....

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Form GST TRAN­1 Filing: Applicant should not suffer for technical glitches

Shakti Motors Vs State of Gujarat (Gujarat High Court)

The GSTN upon receipt of the proposal from the Nodal Officer shall look into the same and take an appropriate decision in accordance with law, more particularly, keeping in mind the writ­ applicant should not suffer on account of any technical glitches....

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If Procedure for delivery of SCN not followed it Tantamount to Violation of Principles of Natural Justice

Ram Prasad Sharma Vs. Chief Commissioner And Another (Madhya Pradesh High Court)

Ram Prasad Sharma Vs. Chief Commissioner And Another (Madhya Pradesh High Court) Rule 142 of CGST Act reveals that the only mode prescribed for communicating the show-cause notice/order is by way of uploading the same on website of the revenue. The State in its reply has provided no material to show that show-cause notice/order No.10 [&he...

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HC Allows filing of GST TRAN­1 which was not filed due to technical glitches

Kambay Aromatics Vs Union of India (Gujarat High Court)

Kambay Aromatics Vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN­1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN­1. In view of the settled legal position as stated […]...

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Proceedings of cancellation of GST registration cannot be kept hanging fire on any pretext

Avon Udhyog Vs State of Rajasthan (Rajasthan High Court)

Avon Udhyog Vs State of Rajasthan (Rajasthan High Court) Without pronouncing upon petitioner’s contention that on passing of a period of 30 days of the reply, the suspension stands annulled or vitiated, this Court hastens to add that provisions of sub-rule (3) of Rule 22 clearly mandates an order to be passed within 30 days […]...

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Proceedings at SCN stage shall go ahead in accordance with law : HC

Global Knitfab Vs State Tax Officer (Gujarat High Court)

Global Knitfab Vs State Tax Officer (Gujarat High Court) The writ applicant availed the benefit of the interim order passed by this court and got the vehicle along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of […]...

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HC cannot invoke Section 130 at threshold unless applicant shows why it deserves to be discharged

Kohitoor Transport LLP Vs State of Gujarat (Gujarat High Court)

Kohitoor Transport LLP Vs State of Gujarat (Gujarat High Court) The writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of […]...

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Goods and Services Tax India

The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.

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