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Judiciary

HC directs CIT (A) to consider Appellant’s grounds & pass Order on merits

December 6, 2023 627 Views 0 comment Print

This HC directs CIT (A) to consider Appellant’s grounds & pass Order on merits: read our blog post to learn more about this Madras High Court judgment!

Aircrafts classifiable under CTH 8802 & attracts GST 5%: GST AAR Gujarat

December 6, 2023 726 Views 0 comment Print

Explore the GST implications of the contract between Tata Advanced Systems Ltd. and Airbus. Understand the nature of supply, tax classification, value determination, and time of supply for GST.

ED Directed to Grant 24-Hour Notice for Summons, Considering Petitioner’s Age & Health

December 6, 2023 2103 Views 0 comment Print

Delhi High Court in matter involving Law Minister of the State of West Bengal in illegal coal excavation case directed Directorate of Enforcement (ED) to summons the petitioner at its Kolkata Office by giving at least 24 hours notice considering the age and medical status of the minister.

AAR cannot give ruling on how to rectify mistake in GSTR -1

December 6, 2023 3837 Views 0 comment Print

Rey Cabcon India Limited case clarifies Authority for Advance Ruling (AAR) limits; AAR can’t guide on GSTR-1 mistakes. Get insights on GST dispute settlement.

No GST Exemption if Monthly Society Maintenance Charges exceeds INR 7500

December 6, 2023 8619 Views 0 comment Print

AAR ruling clarifies the GST implications on various charges collected by the Association of Apartment Owners, emphasizing that the exemption is subject to the condition that maintenance charges do not exceed Rs. 7,500/- per month per member.

Receipts from offshore services doesn’t give rise to any income accruing or arising in India hence not taxable

December 6, 2023 1002 Views 0 comment Print

ITAT Delhi held that offshore services that involve offshore supply of drawings and designs are inextricably linked with the offshore supply of Plant and equipment. Accordingly, the receipts from offshore services does not give rise to any income accruing or arising in India and therefore not taxable under the Act.

CCI directs DGAP to investigate ITC benefit passing claim of ‘GP Infra’

December 6, 2023 426 Views 0 comment Print

Competition Commission of India (CCI) order on the complaint filed by Syed Ali Hussaini against Vasavi and GP Infra LLP. CCI directs DGAP to investigate ITC benefit claim.

CCI directs DGAP to verify claim of Ireo Grace Realtech of passing ITC benefit 

December 6, 2023 294 Views 0 comment Print

Competition Commission of India (CCI) directs DGAP to verify claim of Ireo Grace Realtech of passing ITC benefit following application alleging profiteering over the purchase of flat No. CD-A5-09-902 in The Corridors project in Sector 67A, Gurgaon, Haryana

Subway franchisee guilty of denying benefit of tax reduction to customers: CCI

December 6, 2023 555 Views 0 comment Print

In the case of DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd., a Subway franchisee. CCI concludes the franchisee denied tax reduction benefits to customers.

Issue of GST on Preferential Location Charges (PLC) not fall under CCI purview

December 6, 2023 738 Views 0 comment Print

Competition Commission of India’s ruling on GST implications for Preferential Location Charges (PLC) in the Sudhir Kumar Jain Vs DLF Limited case.

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