08-May-2024

Challenging Section 7(1)(aa) of GST Act: Impact on Mutual Transactions

08-May-2024

'Marketing/Recruitment/ Referral Consultant' services to foreign universities are not intermediary services

05-May-2024

Provisional attachment ceases to have effect after one year

02-May-2024

Corporate guarantee proceedings stayed pending a response from the CBIC

02-May-2024

Denial of ITC: Authorities should first proceed against the supplier before penalizing the recipient

02-May-2024

Mere expiration of the e-way bill with no intention to evade tax does not warrant penalty under section 129 of the CGST Act

30-Apr-2024

Taxpayer liable for interest on erroneous ITC/GST Refund

29-Apr-2024

Show cause notice and adjudication order cannot be issued on the same date

25-Apr-2024

Services linked to transportation fall under the purview of Goods Transport Agency

25-Apr-2024

In computing the period of limitation for the appeal, the requisite time for obtaining a copy of the order should be excluded

25-Apr-2024

Conduct of the taxpayer in not extending the e-way bill for four days after its expiry cannot be absolutely condoned

23-Apr-2024

While Section 75(5) allows for up to three adjournments if sufficient cause is shown, it is not mandatory for the proper officer to grant three adjournments

23-Apr-2024

Notified Area Authority, Vapi, does not qualify as either a "local authority" or a "governmental authority"

23-Apr-2024

Mango pulp would attract a GST rate of 12% from 1st July 2017

21-Apr-2024

Non-mention of dispatch address in the invoice is a minor breach not inviting provisions of section 129. Mens rea is essential for imposition of penalty under section 129

21-Apr-2024

Multiple show cause notices issued by different officers for the same period and on the same issue to be combined and re-adjudicated by a single proper officer

18-Apr-2024

Benefit of ITC will accrue to the tax payer when he files the return and claim the ITC on self-assessment basis and not at the time he makes payment to supplier.

17-Apr-2024

Overlooking crucial aspects of the taxpayer’s reply and annexed documents renders the order unsustainable

15-Apr-2024

Insulating bare M.S. pipes using PU foam and PE film/HDPE jackets falls under SAC '9988 73'

15-Apr-2024

Taxpayer cannot be absolved of responsibility as a registered person to monitor the GST portal

15-Apr-2024

Recovery against a company director mandates subjective satisfaction that he/she was a director for the concerned period

15-Apr-2024

SEZ unit is not required to pay GST under RCM on specified services, subject to furnishing a LUT or bond as specified in Notification No. 37/2017-CT

15-Apr-2024

Penalty and interest are unwarranted due to the payment delays attributable to the bank

15-Apr-2024

SEZ unit is not required to pay GST under RCM on specified services, subject to furnishing a LUT or bond as specified in Notification No. 37/2017-CT

15-Apr-2024

Cancellation with retrospective effect must entail proper justification