Canteen charges collected from employees will now be outside the gamut of goods and services tax following a tax ruling that offers some relief to several large industrial and manufacturing units.In a recent ruling, the Gujarat Authority for Advance ...
In the matter of Platinum Holdings Pvt. Ltd., The Madras High court while allowing the refund of Goods and Service Tax (GST) to the Special Economic Zone (SEZ) held that any entities can file for Refund under section 54 of CGST Act. The petitioner is ...
M/S VST & Sons Pvt. Ltd. and Muthukumar Meenakshy filed a writ petition with single bench of Kerala HC, challenging the detention of the ‘RANGE ROVER’ motor vehicle belonging to them while being transported from Coimbatore to Thiruvananthap ...
In the matter of M/s V.L.Traders, the AAR, Gujarat bench has held that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of Central Goods and Services Tax (CGST) Act ...
The present writ petition has been filed by M/s Uttam Caters through its Proprietor Uttam Singh under Article 226 of the Constitution of India for quashing of the order dated 17.6.2021 passed by the appellant authority. He has further prayed for a ...
In the matter of Adama India private limited, the AAR Gujarat bench has recently held that Corporate Social Responsibility (CSR) activities under the Companies (CSR Policy) Rules are excluded from the normal course of business. Thus, the applicant, A ...
The Tamil Nadu Commercial Tax Department issued the Standard Operating Procedure for Faceless Refund. At present, the refund process under GST Law is system-based, but the process requires the involvement of the jurisdictional proper officer and h ...
In the matter of Mekorot Development & Enterprise Ltd., the Maharashtra Authority of Advance Ruling (AAR) ruled that no GST Registration was required if supplies were exempted from GST.
The Maharashtra Jeevan Pradhikaran (MJP) has ...
In the matter of DGGI vs. Pankaj Agarwal and Ors., the learned counsel for the petitioner-Directorate General of GST Intelligence submits that in flagrant violation of the directions issued by this Court the writ petitioners did not appear before the ...
The Central Board of Indirect Taxes and Customs (CBIC) notified the relaxation in the requirement of filing job work declaration in Form GST ITC-04. The ‘Job work’ is defined as the process which is undertaken on goods by a person that belongs t ...
The petitions have been filed by Department under Article 139A r/w Article 142 of the Constitution of India seeking transfer of two Writ Petitions to Supreme Court pending before High Court of Madhya Pradesh and the High Court of Andhra Pradesh.In bo ...
In the matter of M/s. B. G. Shirke Construction Technology Pvt. Ltd, the Maharashtra Authority of Advance Ruling (AAR) ruled that managerial, leadership services provided by the Corporate Office to its Group Companies covered under “supply of service ...
The Central Board of Indirect Taxes and Customs (CBIC) clarified that the physical invoice need not be carried when e-invoice has been issued. The Board has received representation on the issue whether carrying a physical copy of invoice is compulsor ...
GST Registration of petitioner was cancelled on 14.01.2019 by department on account of non-filing of return for continuous period of six months.
Petitioner filed revocation application after 90 days, which was eventually dismissed by department....
Petitioner filed revocation application after 90 days, which was eventually dismissed by department....
In the matter of M/s. Sri Avantika Contractors Limited, the Telangana Authority of Advance Ruling (AAR) ruled that the place of supply is Location of the recipient in case of Construction of Immovable property Outside India. The applicant was en ...
In the matter of Gayatri Agro Agencies, the Bombay High court allowed revision of the claim of Transitional Credit in Form TRAN-1. The grievance of the petitioner was that after the introduction of the Central Goods and Service Tax Act, 2017, and Cen ...
The Centre is looking to initiate a discussion on correcting the anomalies in the structure and revenue augmentation, along with a proposal to revise the compensation formula when the GST Council meets in Lucknow on 17th September. Although the ...
In the matter of M/s. Kanayalal Pahilajrai, the Gujarat Authority of Advance Ruling (AAR) ruled that Input Tax Credit (ITC) is not allowable on expired cakes & pastries and needs to be reversed. The applicant was engaged in the business of m ...
In the matter of Symmetric Infrastructure Private Limited, the Rajasthan Authority of Advance Ruling (AAR) ruled that the GST applicable on supply of coaching services along with supply of goods/printed material/test papers, uniform, bag. The ap ...
In the matter of OPC Assets Solutions Pvt. Ltd., the Tripura High Court ruled that the Order demanding unpaid GST for different tax periods by issuing Show Cause Notice only for 1 year is invalid. The Petitioner was a company registered under th ...