Goods and Services Tax : Karnataka HC grants Cultgear Pvt Ltd refund, pending GST tribunal formation, with a bank guarantee. Liberty to appeal extended til...
Goods and Services Tax : Explore the Madras High Court judgment in Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) on entitlement to persona...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...
Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...
Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...
Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...
Goods and Services Tax : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...
Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...
Goods and Services Tax : Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Cen...
Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...
Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...
Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...
Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...
Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...
Hon’ble AAAR, Maharashtra held that GST is to be levied on maintenance charges collected by cooperative housing societies if the monthly subscription or contribution charged from members is more than Rs 7,500 per month and the annual aggregate turnover is Rs 20 lakh or more.
GST video series by CA Bimal Jain on ‘Summons, Inspections, Search, Seizure, and Arrest provisions’ under the GST law and its various nuances – 1. What is Summon and Who can issue and to whom under GST https://youtu.be/H34ABSUsd9o 2. Inspection, Search, and Seizure by GST Officials – When and How to Handle https://youtu.be/IOCD9qVRMtI 3. When […]
Bombay High Court held that, the commencement of adjudication proceedings after inordinate delay of 13 years post-issuance of Show Cause Notices is untenable in law and any consequential decision or order based on such adjudication proceeding is therefore, held to be invalid.
The Hon’ble Appellate Authority, GST, Andhra Pradesh, in Re: Vaachi International Pvt. Ltd. [Order No. 4990 of 2020 dated February 10, 2020] held that the SEZ unit/developers shall not claim any refund against input tax credit (ITC) involved in supplies received by them from non-SEZ suppliers and GST Law facilitates eligibility for refund claim to […]
Input Tax Credit (ITC) restriction in the hands of buyer, on the ground of tax collected but remaining unpaid to the Government by the seller cannot be sustained and requires re-consideration.
The Hon’ble Delhi High Court, in the case of P.V. Rao vs. Senior Intelligence Officer, DGGSTI [W.P.(C.) No. 8975/2020 (dated, November 18, 2020)] denied relief to P.V. Rao (Petitioner) from appearing physically in Delhi to record statement in alleged GST evasion case and held that judicial interference at this threshold stage, in such matters relating […]
The Hon’ble HC, Gujarat in Vimal Yashwant Giri Goswami & Others v. State of Gujarat [R/SLP No. 13679/2019 dated 20.10.2020] held that the power to arrest as provided under Section 69 read with Section 132 of Central Goods and Services Tax Act, 2017 (CGST Act) can be invoked by Commissioner prior to the completion of […]
Merely exercising option under composite scheme cannot prevent Revenue Department from demanding recovery of GST The Hon’ble Andhra Pradesh High Court in Godway Furnicrafts vs. the State of AP [Writ Petition No. 10350 of 2020, dated November 11, 2020] confirmed the demand for recovery of Goods and Services Tax (GST) by Revenue Department and held […]
The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner [W.P. No. 29676 of 2019 dated November 6, 2020] has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are entitled to, while allowing them to rectify and correct Form GSTR-1 for the […]
A. Important GST Judgment, Rulings of the week ending on 09th November 2020 1. Delhi High Court: Upheld the power to conduct Service Tax Audit post GST regime 2. NAA: Tata Croma told to slash prices of DSLRs, power banks; fined Rs 1.9 cr for GST-related profiteering 3. NAA: Starbucks fined for not passing on […]