Case Laws
The period of 7 days prescribed in Rule 159(5) of the CGST Rules for moving the objections to the provisional attachment is merely directory and not mandatory
February 17, 2020
Services provided to Electricity Supply Companies by way of construction, erection, commissioning, installation etc., attract levy of 18%. AAR ruling upheld.
February 17, 2020
Printing of content provided by the customer on PVC banners and supply of such printed trade advertisement material is supply of service under SAC 9989
February 17, 2020
Bus Pass is not an actionable claim. Value of the bus passes distributed by the applicant to the commuters and the facilitation charges is to be included in the value of services provided. AAR ruling upheld.
February 14, 2020
Penalty imposed ignoring the corrected and updated e-way bill is not sustainable
February 14, 2020
No tax, interest or penalty shall be determined under section129 (3) without giving the person concerned an opportunity of being heard
February 14, 2020
Mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one
February 14, 2020
Profiteering established as the builder failed to pass on the benefit of additional ITC to the buyers
February 14, 2020
Order canceling GST Registration without considering the reply of taxpayer is liable to be set aside.
February 14, 2020
No coercive steps should be taken by the Govt for the purpose of recovery of interest on Gross GST Liability
February 13, 2020