ALL YOU NEED TO KNOW ABOUT THE FINANCE (No. 2) ACT, 2024
Author: Khushi J PrajapatiTHE FINANCE (No. 2) ACT, 2024 No. 15 of 2024 got president Asset on 16th August, 2024. This Act to give...
Top 10 Delhi High Court Judgements on GST and E-way Bill for the year 2023-2024
Author: Khushi J PrajapatiThe Goods and Services Tax (GST) and E-Way Bill system jurisprudence shaping has had a significant impetus from the Delhi High...
No GST Payable As Research Conducted In India But Service Recipient Is Based In Germany, Rules CGST Commissioner
The Commissioner of CGST (Appeals), Nodia has held that no GST is payable as research conducted in India but service recipient is based in...
Zonal Chief Commissioners To consult GST Policy Wing or TRU Before Concluding Audits Involving Conflicting Interpretations Of CGST: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has issued an instruction instructing the Zonal Chief Commissioners to consult the GST Policy Wing...
Development Commissioners Can’t Expand Default List Of Input Services For Authorized Operations Under SEZ: Madras High Court Stays Instructions
The Madras High Court has stayed the instructions and held that the development commissioners cannot expand the default list of input services for authorised...
Primary Responsibility Of Claiming Benefit Is Upon Dealer To Prove And Establish Actual Physical Movement Of Goods: Allahabad High Court
The Allahabad High Court ruled that the primary responsibility of claiming benefit is upon the dealer to prove and establish actual physical movement of...
Kerala GST Dept. Notifies Manner Of Penalty Calculation Under IGST Act, 2017
The Kerala GST Department has notified the manner of penalty calculation under IGST Act, 2017 for the show cause notices issued under section 73(1)...
12% GST Payable On Geo Membrane: Gujarat High Court
The Gujarat High Court has ruled that 12% GST is applicable on geo membranes.The court observed that the product manufactured by the petitioner being...
GST Acts Restrains Assessee In Default To Transfer Assets With A Motive To Defeat Revenue’s Interest: Madras High Court
Author: Khushi J PrajapatiThe Madras High Court ruled that GST laws make it impossible for debtors to part with their properties that are potentially...
No Recommendation By GST Council For Limitation Extension Allowing GST Dept. To Issue S. 73 Notice: Gauhati High Court
The Gauhati High Court ruled that there is no recommendation by GST council for limitation extension allowing the GST department to issue Section 73...
Procedural Irregularity Should Not Come In Legitimate Way Of Grant Of Export Incentives: Madras High Court
The Madras High Court ruled that the procedural irregularity should not come in legitimate way of grant of export incentives.The court noted that the...
CBIC Issues Guidelines For 2nd Special All-India Drive Against Fake GST Registrations
The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines for Second special All-India Drive against fake goods and service tax (GST)...
Cenvat Credit Refund Can’t Be Rejected Merely For Service Tax On Pursuance By Audit: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad held that Cenvat Credit refund can't be rejected merely for Service Tax on pursuance by...
Technical Glitch In Maharashtra’s GST Portal, Bank Constrained To File Return In Telangana: Telangana High Court Quashes Demand, Penalty, Interest Against Standard Chartered Bank
The Telangana High Court quashed the demand, penalty, interest against Standard Chartered Bank while stating that due to the technical glitch in Maharashtra's GST...
Human Error In Mentioning Place Of Delivery In E-Way Bill: Allahabad High Court Quashes Penalty Under GST
The Allahabad High Court quashed the penalty under GST while stating that there was human error in mentioning place of delivery in e-way bill.The...
Construction In Maldives For Maldives Govt. under MoU Between India And Maldives Doesn’t Falls Within GST Net: Telangana High Court
The Telangana High Court while setting aside the advance ruling of the Appellate Authority of Advance Ruling (AAR) has held that construction of institute...
Transfer Of Title Of Goods By Panasonic To Its Customers In DTA Is Not A Supply: Tamil Nadu AAR
Author: Khushi J PrajapatiThe Tamil Nadu Authority for Advance Ruling (AAR) ruled that the transfer of title of goods by Panasonic to its...
Tax Paid To Supplier Not Remitted To State Exchequer, Purchaser Can’t Be Punished: Gauhati High Court
The Gauhati High Court ruled that the tax paid to the supplier is not remitted to the state exchequer and the purchaser can't be...
10 WAYS TO CLAIM REFUND AND CREDITS UNDER GST BY BUSINESSES
Author: Khushi J PrajapatiIntroductionUnder the Goods and Services Tax (GST) system in India, businesses can claim refunds for numerous reasons including excess tax payments,...
Chaat, Lassi, Vada Pav From Separate Counter Categorized As ‘Restaurant Service’, 5% GST Applicable: Kerala AAR
Author: Khushi J PrajapatiThe Kerala Authority of Advance Ruling (AAR) has ruled that the sale of items like chaat, lassi, and vada pav from...
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