The Think & Learn Private Limited (TLPL), the parent of Bengaluru-based Byju’s, reportedly has come under the scanner of the GST intelligence wing for alleged tax Evasion of Rs. 43 crores. The Byju’s faces two cases for alleged tax evasion o ...
In the matter of M/s Karnataka Co-operative Milk Producers Federation Ltd. the Authorities for Advance Rulings (AAR) of Gujarat, Tamil Nadu, and Andhra Pradesh ruled 12% of GST is applicable on flavoured milk, but the Karnataka AAR goes for 5%. The A ...
The Supreme Court has listed the issues of Validity of Refund of Inverted Duty on Input Services on April 28, 2021 for final hearing. The batch of petitions arose from the judgments of the High Court of Gujarat and of the High Court of Madras. The Gu ...
In the matter of M/s Tvl. Vectra Computer Solutions, the petitioner has registered themselves on the file of the Assistant Commissioner. The petitioner was filing returns under the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST ...
In the matter of M/s H.R. Enterprises, the Rajasthan High Court held that the scope of enquiry ends if goods in transit are in conformity with the documents under the GST law. The petitioners M/s H.R. Enterprises and the driver Gurpreet Singh ha ...
In the matter of Bishops Weed Food Crafts Pvt. Ltd., the applicant was engaged in the business of provision of services by way of Leasing of residential units for use as residence to Tenants. The applicant has sought the advance ruling on the is ...
In the matter of Devi Prasad Tripathy vs. the Principal Commissioner, CGST and Central Excise Bhubaneswar and others, the Orissa High Court recently directed Commissioner, GST to issue clear instructions to all officers in Odisha clarifying that no n ...
In the matter of Radha Krishna Industries the Supreme Court on Tuesday slammed the manner in which the Goods and Services Tax was being enforced by tax authorities and observed that the taxman cannot see all businesses as being fraudulent.The Parliam ...
In the matter of M/s. NBCC (India) Ltd. the appellant was a Government of India Enterprises. It entered into contract for construction of residential accommodation along with survey, investigation, designing etc. with IIT, Bhubaneswar. It sought ...
The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST exigible on supervising the handling and transportation agriculture produce belonging to the FCI. The applicant, Karnataka State Warehousing Corporation submitted that they are a Stat ...
In the matter of SPSS South Asia Pvt. Ltd, the applicant was a Private Limited Company, registered under the Goods and Services Act, 2017 and is an authorized seller for various IBM SPSS Software in India.
The applicant is a pure trader in s ...
The applicant is a pure trader in s ...
In the matter of Senior Intelligence Officer & others vs. M/s KPN Travel India when the prayer sought by the assessee, was only to quash the summons, no direction to lift the provisional attachment of the bank accounts could have been passed by t ...
In the matter of M/s Essel Propack Limited, the petitioner was engaged in the business of manufacturing multi-layered plastic flexible laminated collapsible tubes and multi-layered plastic flexible laminated web classifiable under Chapter 39 of the F ...
Facility of LUT w.e.f. 1st April
The facility of export under Letter of Undertaking (LUT) has been extended to all registered persons who intend to supply goods or services for export without payment of integrated tax .The new LUT for FY 202 ...
In the matter of Manoj Mittal, the applicant runs an eatables’ business in Darjeeling, which has two sections. In one section, sweetmeats, namkeens and bakery items are sold off the counter in the form of takeaways. In other section, fast food snacks ...
In the matter of JAP Modular Furniture Concepts Pvt. Ltd. vs. State Of Gujarat (Gujarat High Court) the applicant was registered under Gujarat Value Added Tax Act, 2003 and was granted provisional registration certificate under GST law. But due to th ...
No condition shall be imposed while granting statutory Bail, a single bench of Gujarat High Court held while granting bail to an accused allegedly involved in offences under the GST Act. The ratio was laid while hearing the petition filed on beh ...
In the matter of M/s SDB Diamond Bourse, the Gujarat High Court ruled that sometimes delay in ruling of Authority of Advance Ruling (AAR) may frustrate investigation and also hinder the interest of the Revenue. The writ¬ applicant, received ...
The Gauhati High Court quashed the Show Cause Notice issued by the Central Excise Authority as the amount of Education Cess refunded should not be recovered unless recourse to judicial remedies. Many writ petitions were filed challenging the Dem ...
In the matter of Navneet R. Jhanwar, the Jammu and Kashmir High Court quashed the order rejecting the refund and remitted the matter back to the Authority for fresh consideration. The petitioner having become entitled to refund of excess tax pai ...
The disputes between the business community and the GST department continue over the classification of different goods and services. And the reason is obviously existence of multiple slabs of GST and their different interpretations by opposite partie ...
The Supreme Court on Wednesday sought responses of the finance ministry, the GST Council and the CBIC on a PIL seeking a mechanism to levy GST on foreign companies, like Facebook and Google, in business-to-business transactions for Online Information ...
In the matter of SI Air Springs Pvt. Ltd., the applicant, engaged in the manufacture and sale of “Air Springs” which are used in air suspension systems for buses, trucks and trailers. The ‘Air Springs’ manufactured and sold by the Applicant are ...
In the matter of M/s. Tamil Nadu Skill development Corporation, the applicant was a Non-profit organisation, which was set up with an objective to provide Skill Training Programme for meeting growing industrial demand for skilled workers.
Th ...
Th ...
In the matter of M/s SPX Flow technology (India) Pvt. Ltd., the applicant was a company engaged in the business of manufacture of goods like pumps designed for handling water, single and multi-stage pumps, dairy machine etc. The applicant also ...
In the matter of Sujeet Jaiswal vs. Union of India, the petitioner in a writ petition challenged the order dated 09.01.2020 passed by Joint Commissioner (A) wherein the petitioner had preferred appeal under Section 107 of GST Act, 2017 which was dism ...
In the matter of M/s Deepak Prints, the Gujarat High Court directed the Goods and Service Tax Network (GSTN) to allow the rectification of entries in the GSTR-3B return which was submitted by the petitioner mistakenly on account of genuine bonafide h ...
In the matter of M/S SURYA ROADWAYS Versus SENIOR INTELLIGENCE OFFICERS (SIO), the Gujarat High Court ordered the release of Trucks seized from office premises of the writ applicants, Surya Roadways. The writ applicant, Surya Roadways challenged the ...
The government is looking at upgrading the QR code for UPI in such a way that it can incorporate the GST component and show the same separately. This will enable the government to come out with fiscal incentives for payments that are made digitally.< ...
In the matter of BA Continuum India Pvt. Ltd vs. Union of India and others, petitioner was a company incorporated under the Companies Act, 1956. It was engaged in the business of providing information technology and web enabled services to customers ...
With all eyes set on the next GST Council meet, expected to take place later this month, the clamour for reducing GST on branded packaged snacks and commonly-used food items is rising. The packaged food industry is seeking reduction in GST on ready-t ...
In the matter of M/s Ahinsha Chemicals Pvt. Ltd. The petitioner company was engaged in a business manufacture of instant tea. In the course of the manufacturing business, the petitioner company The petitioner company al ...
In the matter of M/s Wipro Enterprises Private Limited, The applicant was engaged in the manufacture of toilet soaps, LED bulbs and fittings, other toiletries, and other consumer products at their various factories. In relation to the said busin ...
With the confusion prevailing over the effective GST rate on life insurance premium, accounts departments are refusing to allow the premium as eligible benefit under the LTC Scheme.
Against the query – if payment of premium of already existing ins ...
Against the query – if payment of premium of already existing ins ...
In the matter of M/s Jay Chemical Industries Ltd., the applicant a company registered in the State of Gujarat, was engaged in manufacturing and marketing of dyes and dye intermediates. The Company has five manufacturing units situated at Kalamsar (Ta ...
The February collection is 7.3% higher than ₹1,05,361 crore collected in the same month last year, the last month before businesses took a hit on account of Covid-induced lockdown. Goods and Services Tax (GST) collections in February topped ₹1 lakh c ...
In the matter of Skylark Infra Engineering Pvt. Ltd. vs. Additional Director General DGGI and another. This petition has been filed challenging the provisional attachment of the bank account of the petitioner purportedly under Section 83 of the Centr ...
Several clubs and large cooperative housing societies (CHS) that relied on the ‘principle of mutuality’ and did not levy and collect the goods and services tax (GST) on the subscription or maintenance fees collected from their members are now worried ...
Tax authorities are auditing the country’s largest private hospitals to ascertain whether they should pay goods and services tax on food provided to admitted patients.
According to current regulations, GST does not apply to any service p ...
Requirement of Dynamic QR code was introduced, through the Notification No. 14/2020-Central Tax, dated 21st March 2020, on B2C invoice issued by taxpayers having aggregate turnover more than Rs.500 crs., w.e.f. December 1, 2020. Further, vid ...
The Input tax credit (ITC) is the tax paid on the purchase of goods or services which can be set off against the tax liability on the sale of goods or services. Generally, under the system of GSTR-1 and GSTR-3B, the tax credit is claimed by the recip ...
In the matter of Bharat Acid & Chemicals, where officials of DGGI, Surat conducted search on proprietor’s premises and imposed unreasonable penalty of tax of Rs. 9 cr. The Gujarat high court pulled up the GST officials for their alleged pressure ...
The Ministry of Finance, Department of Expenditure on Friday, released the 17th weekly installment of Rs.5,000 crore to the States to meet the GST compensation shortfall.
Out of this, an amount of Rs. 4,730.41 crore has been released to 23 S ...
Out of this, an amount of Rs. 4,730.41 crore has been released to 23 S ...
In the matter of CA Harish Kumar Rampal, the accused has been in judicial custody and is 62 years of age and a CA by profession and also having a proprietorship firm under the name & style of M/s Rampal Company Chartered Accountants having its of ...
In the matter of Daulat Samirmal Mehta. the petitioner pleaded to be released on bail on the grounds that he is a senior citizen aged about 65 years. He was the director of two companies by the name of Twinstar Industries Limited and Originet Technol ...
The Central Board of Indirect Taxes and Customs (CBIC) notified the extension of Sanction for pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR-3B mismatch error.
The Board has rec ...
In the ensuing initiative to counter the menace of fake billing operations, the officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi North, on the basis of intelligence developed through extensive data analytics, have unearthed a ...
In the matter of M/s R.K.M. Steels Industries, Kanpur, the petitioner was engaged in trading of iron and steel products.The officials of Commissioner, Central Goods and Services Tax, Kanpur initiated an investigation against the petitioner alleging m ...
In the matter of Del Small Ice Cream Manufacturers Welfare’s Association, the petitioner claimed to represent the interest of more than 50 small scale ice cream manufacturing units operating in Delhi, filed the petition impugning the decision dated 1 ...
Thousands of GST non-filers, or those who did not file returns, have received an auto-generated letter from the authorities, asking them to file their returns or face the prospect of the tax department assessing their liability and asking them to ...
In the matter of M/s Universal Dyechem Pvt. Ltd. the Company was engaged in the business of manufacturing and trading of dyes and chemicals. The principal place of business of the firm was at Jodhpur (Rajasthan).
The firm also had branch at Surat. ...
The firm also had branch at Surat. ...
In the matter of Jeet & Jeet Glass & Chemicals Private Limited the applicant was engaged in the manufacture of Bullet proof glass, bullet proof Vehicles, Lectern etc in their factory. It was also undertaking armouring by body building on the ...
In the matter of Basanat Pherumal Makhija Vs State Of Gujarat the applicant, Basant Perumal Makhija filed an application for a regular bail in connection with the alleged offence under Section 132(1)(a) of Central Goods and Services Tax Act, 2017. Mr ...
The applicant, M/s.Vevaan Ventures was not registered under the GST Law, 2017.
The principal object of the firm was to carry out clinical research activities in India to determine the safety and effectiveness (efficacy) of medications, devic ...
The principal object of the firm was to carry out clinical research activities in India to determine the safety and effectiveness (efficacy) of medications, devic ...
The applicant, Dr. Hosahalli Boraiah Govardhan a proprietary concern, registered under the provisions of the Goods and Services Act, 2017, was a Medical Doctor specialised in Cancer and other General Health Care Services and was working in KIDWAI HOS ...
In the matter of BMW India Financial Services Pvt. Ltd. vs. Union of India at Bombay High Court the petitioner was a Non-banking finance company registered under RBI act, 1934 and GST and was engaged in financing automobiles in form of loans and f ...
In the matter of Ashiana Maintenance Services LLP at Haryana AAR the applicant was developing a group housing project and entered into agreements with prospective buyers for maintenance charges for routine works, operation of the services and capital ...
A very controversial decision has been given by Haryana AAR in the matter of M/s VDM Hospitality Private Limited. The details are as follows.
The applicant company was engaged in the business of organizing wedding & other banquet functio ...
In the matter of M/S Mahavir Transmission Limited vs. Directorate General of GST Intelligence (DGGI) the petitioner sought to set aside the notices whereby Respondent authority has directed the bankers of the petitioner company to provisionally attac ...
As per amended definition, only notified class of persons and notified class of goods or services can make zero rated supply with payment of IGST.
Foreign exchange realization would be mandatory for refund of unutilized ITC for zero rated su ...
Petrol and diesel are not the only sources of energy for which consumers are paying heavily because of high taxes and different tax regimes on input and final products. A number of taxes and levies on coal, which accounts for 55% of electricity gener ...
The applicant, Design Studio Pvt. Ltd. was engaged in providing a wide range of professional consulting services including Architecture, Engineering (MEPF), Planning, Urban Design, Landscape, Research and Art, Building Design, Interior Desig ...
The applicant, Lupita Saluja, who was accused of wrongfully claiming Input Tax Credit (ITC), sought the anticipatory bail on the grounds that she was a housewife and she is having responsibility for her two minor children. It was submitted that the a ...
The appellant Midcon Polymers Pvt. Ltd. was engaged in business of renting of commercial property. It intended to enter into contractual agreements with prospective tenants wherein the premises would be rented out for a monthly rent. The contract ...
The Bombay High Court dismissed pleas of Directors seeking to quash criminal proceedings for allegedly creating fake invoices to evade tax liabilities.
The directors of Ganraj Ispat Private Limited raised the plea for quashing criminal proce ...
The appellant, Asalam Khan was working as a road cleaner in Dubai. Earlier he went to Dubai and returned after about 18 months. Second time he went to Dubai and returned back, after a stay of more than six months, at Jaipur Airport.
Th ...
The Jharkhand High Court directed the GST Authority either to open the GSTN portal enabling the application for refund in GST RFD-01 or to manually accept the application for refund.
The petitioner, Atibir Industries Co. Ltd. is primar ...
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Delhi Bench while providing relief to Interglobe Aviation allowed the Integrated Goods and Service Tax (IGST) Exemption available on re-import of repaired parts or aircraft into Indi ...
The Allahabad High Court held that uploading of show-cause notices on GSTN Portal is not valid as the petitioner did not visit the ...
In the matter of Tripura Ispat v/s The Assistant Commissioner of Central Goods & Service tax, Agartala. The Tripura High Court cancelled the order of recovery of wrong refund granted on education cess.
The petitioner, Tripura I ...
The Gujarat High Court issued the notices on plea challenging 5% Provisional Input Tax Credit (ITC) reflected in FORM GSTR-2B as per the 36(4) of GST Rules.
The petitioner, Surat Mercantile Association challenged the constitutional val ...
The Madhya Pradesh Authority of Advance Ruling (AAR) held that no Input Tax Credit (ITC) available on demo vehicles available in furtherance of business.
The applicant, M/s Khatwani Sale and Service LLP was an authorised dealer of KIA ...
The Gujarat Authority of Advance Ruling (AAR) ruled that 5% GST not applicable to the bulk drug Danuorubicin, Epirubicin, Idarubicin and Zoledronin Acid.
The applicant, M/s. Sterling Biotech Ltd. was engaged in the manufacture of pharm ...
In a significant development the Gujarat AAR has given a ruling that the GST rate for all types of food items will be 5% ...
In the matter of Odisha NBCC (India) Ltd. decided by the Authority for Advance Rulings Odisha the applicant entered into Agreement with Indian Institute
of Technology, Bhubaneswar (IIT BBS) for Project Manageme ...
of Technology, Bhubaneswar (IIT BBS) for Project Manageme ...
The applicant M/s. Uday Laxman Jadhav was registered under GST law. The applicant submitted that they were e ...
Members of the World Trade Organization on 08th January 2021 appreciated India’s goods and services tax, reforms on taxation, trade facilitation and improving the ease of doing business, and liberalized regimes for FDI and intellectual property ri ...
The levy of goods and services tax (GST) on incorporated clubs has been challenged before the Madras High Court as unconstitutional by the Ooty-based Ootacamund Club.
The provisions of the Central GST Act, to the extent that they seek to levy good ...
The provisions of the Central GST Act, to the extent that they seek to levy good ...
In the matter of Indriya Construction Company vs. Additional Commissioner the petitioner has challenged a Show Cause Notice dated 23.10.2019 on the point that the procedure set out for adjudication/assessment has not been followed, insofar as ther ...
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad Bench directed the revenue to refund the admissible amount of credit to Kronos Solutions India.
The appellant, Kronos Solutions India Pvt. Ltd. was registered ...
GST e-invoice system, the game-changer in the GST system, has completed a journey of three months and has facilitated the smooth transition of the taxpayers to the new platform. It has enabled more than 37000 taxpayers to generate more than ...
The Kerala High Court has quashed the rules brought in by the Kerala government ...
The GSTN
has issued the advisory on Auto-population of E-Invoice details into
GSTR-1/2A/2B/4A/6A.
The Kerala Appellate Authority of Advance Ruling (AAAR) while affirming the AAR’s ruling held that no concessional rate of 12% GST applicable for work contract services supplied to Kerala State Electricity Board.
The Kerala State Elect ...
India’s Central Economic Intelligence Bureau (CEIB), an important part of the Indian Finance Ministry has put forward a proposal to the Government to impose an 18% tax on Bitcoin trading in the country.
According to a report, an estimated am ...