NEWS & UPDATES
Case Law – Sidhivinayak Chemtech (P.) Ltd. vs. Principal Commissioner CGST
ISSUE INVOLVED Lack of jurisdiction. Fraudulently transfer of ITC. Availing ITC through fraudulent means using dummy companies. HELD THAT Principal...
Case Laws McDonalds India (P.) Ltd. vs. Additional Commissioner CGST Appeals-II
ISSUE INVOLVED Whether the Petitioner is an intermediary within the meaning of Section 2(13) of the IGST Act in respect of services given under the...
The Impact of GST on Service Providers
The Implications of GST on Service Providers: Is Compliance Mandatory? Compliance with GST is mandatory for all service providers whose aggregate...
Case Laws Badri Prasad Yadav vs. State of Bihar
ISSUE INVOLVED Dismissal of appeal due to delayHELD THAT Writ petition filed against dismissal of appeal under section 107, after 65 days from date...
Case Law – Enterprises vs. Assistant Commissioner State Tax
ISSUE INVOLVED Whether cash credit facility can be attached by provisional attachmentorder?HELD THAT Cash credit facility is not a debt and hence...
Case Law – Amrinder Singh vs. State of Punjab
ISSUE INVOLVED Concession of bail in a case fraudulent passing ITC when similarly situated co-accused had been granted bail.HELD THAT Given the fact...
VJ Jindal Cocoa(P.) Ltd. V. Union of India
ISSUE INVOLVED Whether interest is payable by Department on delay in discharging GST refund under Budgetary Support Scheme? {Section 54 of the CGST...
RHC Global Exports (P.) Ltd v. Union of India
ISSUE INVOLVED Whether GST authorities can conduct search and seizure proceedings against an assessee operating in SEZ? {Section 8 and Section 13...
GST Puzzle Solved: Dharmendra M. Jani vs. Union of India Unravels Place of Supply and Intermediary Taxation
ISSUE INVOLVED Determining the place of supply of marketing and promotion services {Section 8 of IGST Act,2017}. Levy of GST on intermediary...
GST Rate Notifications
DATED 28/02/2023
49th Meeting of the GST Council 18th February, 2023
SUBJECT 49th Meeting of the GST Council 18th February, 2023 Contributed ByCA Vaibhav JainPartnervaibhavjain@mehragoelco.comAditi Khurana Article...
Whether LLP can be considered as a Body Corporate under the provisions of the GST Act, 2017 or not?
HELD THAT : LLP is treated as a “Body Corporate” for the purposes of GST Act and hence liable to pay tax on forward charge basis on supply of security services by it.
GST Advance Rulings – August 2022
SUBJECT Advance Rullings - August 2022Contributed ByCA Shweta Dubey Deputy Manager – GST shwetadubey@mehragoelco.comCA Vaibhav...
GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
Agreeing to the obligation to refrain from an act or to tolerate an act or a situation, or to do an act” has been specifically declared to be a supply of service in para 5 (e) of Schedule II of CGST Act if the same constitutes a “supply” within the meaning of the Act.
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd.
Consequently the facility for filing TRAN-1/ TRAN-2 or revising the earlier filed TRAN-1/TRAN-2 on the common portal by an aggrieved registered assessee will be made available by GSTN during the period from 01.10.2022 to 30.11.2022.
Can an application for advance ruling be rejected by the Authority on the grounds that notice was issued by the department after filing of application?
HELD THAT : Any enquiry initiated by the revenue after the date of application seeking advance ruling does not invalidate the application.
Amendment in GSTR-3B Table 4-Input Tax Credit
SUBJECT Amendment in GSTR-3B Table 4-Input Tax CreditNotification No14/2022- Central Tax dated 05th July, 2022 Circular No 170/02/2022 dated 06th...
GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT , 2017 -REG.
SUBJECT GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT , 2017 -REG.INSTRUCTION NO: 03/2022-23(GST...
GST Advance Rullings – July 2022
SUBJECTAdvance Rullings - July 2022Contributed ByCA Shweta Dubey Deputy Manager – GST shwetadubey@mehragoelco.comCA Vaibhav...
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting
SUBJECT Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meetingCIRCULAR NO :...
