Characterising it as ‘sketchy’ and ‘non-speaking’, Rajasthan High Court sets aside the order of the Joint Commissioner, GST
It suffered from non-application of mind and was in violation of mandatory requirement of section 75 (6) of the CGST Act.
CGST
TSAAR| Works executed for the Governmental Entity or Authority will be taxable at 9% CGST and SGST each
The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.
Maharashtra Appellate Authority for Advance Ruling | “One Stop Crises Centre” Scheme can be construed as subsidy, not subject to GST; Set aside MAAR ruling
Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax
Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees’ portion of canteen and transportation charges
Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service
Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017
Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by
Whether investigation post filing of an application for advance ruling would debar the applicant from seeking advance ruling? Telangana High Court answers
Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the
When does a vessel support service qualify as ‘Export of Services’? AAR explains
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided
Madras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing ‘rejected’ would not suffice
Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22
AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST
Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State
Authority for Advance Ruling determines GST to be charged on sale of a car by company after using it for business purpose
Ahmedabad Authority for Advance Ruling: Members Atul Mehta and Arun Richard, has held that 18% GST is payable on value for intended
Maharashtra AAR| No GST on ‘stipend’ paid to trainees
Maharashtra Authority for Advance Ruling: Rajiv Mangoo, Additional Commissioner of Central Tax & T.R. Ramani, Joint Commissioner of State Tax held that
Raj HC | Economic offender should not be dealt as general offender because economic offenders run parallel economy; bail rejected
Rajasthan High Court: Narendra Singh Dhaddha rejected bail and dismissed the petition being devoid of merits. The present bail application has been
P&H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; Interest on refund of excise duty granted
Punjab and Haryana High Court: The Division Bench of Ajay Tewari and Pankaj Jain, JJ., contemplated the appeal where the interest on
Raj HC│ Order of provisional attachment cannot survive beyond a period of one year in terms of S. 83 (2) CGST Act; Provisional attachment order stayed
Rajasthan High Court: A Division Bench of Akil Kureshi CJ and Sudesh Bansal J ranted interim relief and stayed the provisional attachment
Traffic blockage due to agitation, failure to deliver consignment within validity period of e-way bill; SC imposes cost of Rs. 59000 on Sales Tax Officer for illegally imposing penalty
“When the undeniable facts, including the traffic blockage due to agitation, are taken into consideration, the State alone remains responsible for not providing smooth passage of traffic.”
[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation
Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to
If Composition Dealer purchases Scrap/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains
Gujarat Authority for Advance Ruling, GST: Addressing the matter with regard to purchase of scrap/used vehicles by composition dealer from unregistered dealer,
Central Goods and Services Tax (Eighth Amendment) Rules, 2021
On September 24, 2021, the Central Government on the recommendations of the Council, makes the Central Goods and Services Tax (Eighth Amendment)
Del HC | Proceedings against Subway Systems (India) dropped in anti-profiteering case against franchisee
Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ. directed that proceedings against Subway Systems (India) Private Ltd. be