NEWS & UPDATES
Case Laws Merlin Facilities (P.) Ltd. vs. Union of India
ISSUE INVOLVED 1. Provisional Attachment of Bank Accounts under {Section 83 of CGST Act,2017}.2. Expiry of statutory period of one year for...
Case Laws Singh Caterers and Vendors vs. Union of India
ISSUE INVOLVED Challenging the audit report issued under Section 65(6) through filing a writ petition. HELD THAT Since assessing officer found no...
Case Law Thiruchy Royal Steels vs. Deputy State Tax Officer
ISSUE INVOLVED Validity of Writ Petition when alternate remedy is available under the provision of the applicable act HELD THAT Where conveyance was...
Case Laws Durge Metals vs. Appellate Authority and Joint Commissioner State Tax
ISSUE INVOLVED Issued show cause notice being vague disabling the assesse from replying to it. HELD THAT Since show cause notice issued to assessee...
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.