Judgements and Orders, Supreme Court and High courts of India
GST Audit cannot be conducted after winding up of business
Bimal Jain 14 September 2023 at 10:07
The Hon'ble Madras High Court in Tvl. Raja Stores v. The Assistant Commissioner (ST), West Veli Street Circle [W.P.(MD). No. 15291 of 2023 dated August 11, 2023] held that, that Section 65 ("Audit by tax authorities") of the Central Goods and Service
Notice issued: Whether GST Council has the authority to change the classification of the product
Bimal Jain 14 September 2023 at 10:07
The Hon'ble Allahabad High Court in M/s. Dharampal Satyapal Limited v. Union of India [Writ Tax No. 979 of 2023 dated August 21, 2023] granted the stay on show cause notice provided the deposits INR 10 Crores with the Revenue Department in a separate
Assessee's duty to monitor GST Portal after cancellation of GST registration
Bimal Jain 14 September 2023 at 10:07
The Hon'ble Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract [WP(C) No. 21212 of 2023 dated August 07, 2023] held that, it is assessee’s responsibility to check the GST portal for any notice or order that had been
Service provided by SEZ developer to unit within the SEZ are exempt from service tax
Bimal Jain 14 September 2023 at 10:07
The CESTAT, Mumbai in M/s. Hiranandani Builders v. Commissioner of Service Tax-VII, Mumbai [Service Tax Appeal No. 86258 of 2016 dated August 28, 2023] set aside the demand order and held that, the Revenue Department does not have authority of law to
No ITC available on test drive vehicles when retained as replacement vehicles
Bimal Jain 08 September 2023 at 16:05
The AAR, Telangana, in M/s. Sai Service Pvt. Limited[TSAAR order no. 13 of 2023 dated August 01, 2023] ruled that, Input Tax Credit ("ITC") cannot be availed on test-drive vehicles when retained in a workshop as a replacement vehicle.
Interim relief of de-freezing the bank account after depositing the first installment of disputed tax
Bimal Jain 08 September 2023 at 16:02
The Hon'ble Madras High Court in M/s. N.S. Rathinam and Sons Pvt. Ltd. v. the Commissioner of CGST & CE [WP(MD) No.18576 of 2023 dated August 01, 2023] granted interim relief of de-freezing the assessee's bank account on the payment of the first inst
ITC available on gold coin distributed to dealers as incentive under the scheme
Bimal Jain 08 September 2023 at 16:02
The AAR, Karnataka, in M/s. Orient Cement Limited [Advance Ruling No. KAR ADRG 27 of 2023 dated August 24, 2023] ruled that, ITC on gold coins is not restricted under section 17(5)(h) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"),
High Court orders GST department to transfer documents to DGGI during investigation
Bimal Jain 08 September 2023 at 15:54
The Hon'ble Gujarat High Court in VipulchandraPursottamdas Mahant Prop of Vaibhavi Construction v. Assistant Commissioner of State Tax [R/Special Civil Application No. 9488 of 2023 dated June 22, 2023] directed the assessee to co-operate with the inq
Service tax not leviable on goods used in repairing if VAT is paid
Bimal Jain 08 September 2023 at 15:54
The CESTAT, Allahabad in M/s Fast Track Auto Care (India) Pvt. Ltd. v. Commissioner of Central Goods & Services Tax, Noida [Service Tax Appeal No.70752 of 2017 dated August 02, 2023] set aside the demand order and held that, no service tax is demanda
Notice issued to Revenue Department challenging the arrest & summoning powers of GST officials
Bimal Jain 04 September 2023 at 10:59
The Hon'ble Supreme Court in Gagandeep Singh v. Union of India & Ors. [W.P. (Crl) No. 339 of 2023 dated August 25, 2023] admitted the Writ filed by the Gagandeep Singh ("the Petitioner") and issued notice to theRevenue Department, challenging GST pro
CAclubindia
