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Collection of Entry Fee for Temple Hall Exempt from GST: AAR Rajasthan

Goods and Services Tax : The AAR Rajasthan in the case of In Re. Shri Digamber Jain Sidhkut Chaityalaya Temple Trust [Advance Ruling No. RAJ/AAR/2023-24/22...

May 3, 2024 186 Views 0 comment Print

GST Implications for those Selling Digital Gold through Platform: Karnataka AAR Ruling

Goods and Services Tax : Read the Karnataka AAR ruling on Changejar Technologies' status as an e-commerce operator, implications for digital gold sales, an...

May 2, 2024 696 Views 0 comment Print

SEZ Units furnishing LUT are Exempt from GST on RCM for services from DTA Supplier

Goods and Services Tax : Explore Gujarat AAR ruling in M/s. Waaree Energies Limited case, clarifying SEZ units exemption from GST under Reverse Charge Mech...

April 30, 2024 558 Views 0 comment Print

Former Director Not Liable for Recovery Proceedings Outside Tenure

Goods and Services Tax : Read about the Bombay High Court's decision in Prasanna Kumar Shetty v. State of Maharashtra, where recovery proceedings against a...

April 24, 2024 387 Views 0 comment Print

Bombay HC set aside Rs. 3731 Crore GST Penalty Demand from employees

Goods and Services Tax : Read about landmark judgment by Bombay High Court in Shantanu Sanjay Hundekari v. Union of India and Ors, where a penalty demand o...

April 23, 2024 1869 Views 0 comment Print


Latest News


SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

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 ...

January 4, 2024 2880 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 11706 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

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...

September 3, 2021 3603 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

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...

August 15, 2021 855 Views 0 comment Print

GST News- Talk of Two GST Experts

Goods and Services Tax : AIMTPA – All India MSME and Tax Professionals Association has invited two GST Experts on it’s Platform on 24th July 2021 and a...

July 26, 2021 3795 Views 0 comment Print


Latest Judiciary


GST: Order must be passed with 7 days of service of notice of detention/seizure

Goods and Services Tax : Learn about the Patna High Court's ruling in Pawan Carrying Corporation v. State of Bihar clarifying the seven-day timeline for is...

May 3, 2024 285 Views 0 comment Print

Assessment Order invalid when Petitioner cannot reply due to GST Registration cancellation

Goods and Services Tax : Explore the Kerala High Court's decision in Vadakkot Chackoo Devassy v. State of Kerala, where the assessment order was invalidate...

April 30, 2024 426 Views 0 comment Print

Delhi HC issues Notice: GST on Holding Company’s Corporate Guarantee to Subsidiary

Goods and Services Tax : Delhi High Court issues notice to decide if providing a corporate guarantee by a holding company to a subsidiary is taxable under ...

April 24, 2024 456 Views 0 comment Print

Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

Goods and Services Tax : In Kanak Timber House v. Assistant Commissioner of Sales Tax, Calcutta High Court rules seized goods can't be released via writ pe...

April 19, 2024 342 Views 0 comment Print

Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B

Goods and Services Tax : Explore how Madras High Court quashed Assessment Order when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR...

April 16, 2024 951 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4431 Views 0 comment Print

Clarification on rate of service tax on restaurant service

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...

June 3, 2015 34771 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

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...

December 11, 2014 549 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 578 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

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 ...

December 11, 2014 823 Views 0 comment Print


Shifting of electrical utilities cannot be regarded as road construction services

October 21, 2022 3516 Views 0 comment Print

In re Shree Powertech (GST AAR West Bengal) Sub-contractor would not be eligible for GST concession rate as main contractor on shifting of electrical utilities The West Bengal Authority of Advance Ruling (“the WBAAR”) in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for […]

SC: Argument of promissory estoppel not valid in limiting erstwhile Area based exemption to upto 58% under GST

October 19, 2022 1758 Views 0 comment Print

SC held that Argument of promissory estoppel not valid in limiting erstwhile Area based exemption to upto 58% under GST

Hotel accommodation service used by employee is an eligible input service for availment of Credit

October 19, 2022 4797 Views 0 comment Print

CESTAT held that Hotel accommodation service received by appellant is an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004

No GST on recovery of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards Replacement

October 18, 2022 4980 Views 0 comment Print

AAR Haryana held that Recoveries On Account Of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards Replacement As Well As The Liquidated Damages & Forfeiture Of Earnest Money and Security Deposit Not Taxable Under GST.

Refund of IGST allowed on exported goods after deduction of drawback duty

October 14, 2022 3060 Views 0 comment Print

Whether or not refund of IGST on exported goods will be allowed in the present petition after deduction of the drawback duty?

Parallel GST proceedings cannot be conducted by 3 wings of same department for same tax period

October 14, 2022 5103 Views 0 comment Print

Held that since the audit proceedings under Section 65 of the CGST Act was already commenced by the …., it is but appropriate that the proceedings should be taken to the logical end by the …., and the proceedings in

Reply to GST SCN to be considered even if sent by post & not through portal

October 14, 2022 2334 Views 0 comment Print

HC held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandatory under Section 73(9), 74(9) and 76(3) of CGST Act and reply so filed through post shall also be treated as valid.

Tax concession disputes are not subject to arbitration: Supreme Court

October 6, 2022 3783 Views 0 comment Print

High Court dismissed the petition stating that the terms of e-auction provided that any dispute is arbitrable and the Appellant is virtually seeking the enforcement of a contract through a writ petition for raising a claim for refund.

SC: Liability to pay customs duty invocable when DEPB license is fake/forged

October 6, 2022 1143 Views 0 comment Print

SC directed adjudicating authority to complete penalty proceedings on remand, at the earliest preferably within a period of six months from the date of this judgment as the penalty proceedings were reported to be pending pursuant to the remand order passed by the CESTAT.

Not providing details of fake invoices & forms with SCN is a serious lapse: HC

October 4, 2022 2499 Views 0 comment Print

HC held that, GST Notice which failed to mention allegations of fake invoices against assessee is not valid and warned department to strictly give proper training to officers.

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