Goods and Services Tax : Learn how the Appellate Authority can extend the period for filing an appeal, as established by the Honble Calcutta High Court. Un...
Goods and Services Tax : Understand GST Rule 83(5) & Appeal Procedures for GST Practitioners with comprehensive examples. Save time & money by staying comp...
Goods and Services Tax : Notification 53/2023–Central Tax for appeal amnesty, eligibility, conditions, exclusions & impact of this amnesty scheme on taxp...
Goods and Services Tax : It is held by Appellate Authority – GST, ANDHRA PRADESH in case of Sri Kali Krishna Industries Vs Assessing Authority AP tha...
Goods and Services Tax : Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Bo...
Goods and Services Tax : Rajasthan High Court sets aside an order passed by GST Appellate Authority under Section 107 of GST Act due to lack of reasoning a...
Goods and Services Tax : Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings ...
Goods and Services Tax : Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Centra...
Goods and Services Tax : Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh) GST Appell...
Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...
Goods and Services Tax : Notification No. 53/2023– Central Tax: Appeal procedure for GST cases - Tax Deposit Conditions for filing appeals before Appella...
Goods and Services Tax : Learn about the recent amendments allowing manual appeal filing under the Rajasthan Goods and Services Tax Rules. Understand the p...
Goods and Services Tax : Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST...
Goods and Services Tax : WHEREAS, filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain speci...
Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings before the High Courts as well as the revenue tribunals, including the CESTAT and the ITAT should take place in the e-filing mode.
Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Central Government and State seeking to know steps to taken for constituting GST Tribunal. The Hon’ble Court issues notice to Central Government and State seeking to know steps taken for constituting GST Tribunal, even after the […]
Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh) GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance amount shall deemed to be stayed. Issue involved: Revocation […]
In re Sri. V. Mohandas Pai – Prop. Dheeraj Enterprises. (GST AAR Karnataka) We examine the records and observe that the instant application has been filed on 22.09.2020 and the question raised there in is about the classification of the services being provided by the applicant. It is an undisputed fact that a search, of […]
Tyre is made out of 30% to 35% Carbon, 35% to 40 % rubber and 10% to 15% steel. Once the tyres are removed from the car it becomes a waste. This waste is recycled by the applicant and the rubber component of the tyres is converted into oil which can be used for heating purposes and can be called as pyrolysis oil.
In re HP Tourism Development Board (GST AAR Himachal Pradesh) The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017. FULL TEXT […]
Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in a PIL filed by CA Rajendra Kumar Duggar wherein the petitioner has challenged the constitution of the Authority of Advance Ruling and Appellate Authority for Advance Ruling constituted under the […]
It is held by Appellate Authority – GST, ANDHRA PRADESH in case of Sri Kali Krishna Industries Vs Assessing Authority AP that mere mismatch in GSTR 3B & GSTR 1 is not conclusive for any suppression of tax. The contentions submitted by the taxpayer need to be examined before issuing an order. Brief Fact of […]
In re Kumaran Oil Mill (GST AAR Tamilnadu) Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business? The applicant is eligible for Proportionate claim of Input Tax Credit as per Section 17(2) of the CGST/TNGST Act read with Rule 42/Rule 43 of CGST/TNGST Rules 2017 […]
In re Tirumala Milk Products Pvt. Ltd. (GST AAR Karnataka) In the instant case, the Deputy Commissioner, Office of the Principal Commissioner of Central Tax, Bangalore East Commissionerate, Bangalore have reported vide their letter dated 18.08.2020 that the Directorate of GST Intelligence, Bangalore Zonal Unit have initiated the investigation against the applicant, with regard to […]
