ITC cannot be blocked when no order is issued u/s 74 of the CGST Act or Rule 86A of the CGST Rules
The Hon’ble Telangana High Court in the case of M/s. A.S.E. India v. Union of India [Writ Petition No. 4756 […]
GST Law, Important Pronouncements
GST Law
Advance Ruling-New, GST Law
GST not leviable on sale of unbranded/non packaged Broken Rice
The AAR, West Bengal, in the case of In Re: Tamal Kundu [WBAAR 18 of 2023 dated September 13, 2023], held
GST Law, Important Pronouncements
Revenue Department has discretionary powers to release confiscated vehicle after Assessee furnishes bond and surety
The Hon’ble Kerala High Court in the case of BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors. [WP (C)
GST Law, Important Pronouncements
Reasonable time period is 30 days for filing reply to the Show Cause Notice u/s 73 of the CGST Act
The Hon’ble Madhya Pradesh High Court in the case of M/s. Raymond Ltd. v. Union of India [WP No. 26693
GST Law, Important Pronouncements
Revenue Department has discretionary powers to release confiscated vehicle after Assessee furnishes bond and surety
The Hon’ble Kerala High Court in the case of BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors. [WP (C)
GST Law, Important Pronouncements
Reasonable time period is 30 days for filing reply to the Show Cause Notice u/s 73 of the CGST Act
The Hon’ble Madhya Pradesh High Court in the case of M/s. Raymond Ltd. v. Union of India [WP No. 26693
GST Law, Important Pronouncements
Revenue Department has discretionary powers to release confiscated vehicle after Assessee furnishes bond and surety
The Hon’ble Kerala High Court in the case of BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors. [WP (C)
GST Law, Important Pronouncements
Reasonable time period is 30 days for filing reply to the Show Cause Notice u/s 73 of the CGST Act
The Hon’ble Madhya Pradesh High Court in the case of M/s. Raymond Ltd. v. Union of India [WP No. 26693
Advance Ruling-New, GST Law
Central AC Plant, Lift, Electrical Fittings, etc., were categorized as immovable property, ineligible for GST ITC
The AAAR, Gujarat in the case of In Re: M/s. The Varachha Co-Op. Bank Ltd. [GUJ/GAAAR/APPEAL/2023/05 dated October 04, 2023]
GST Law, Important Pronouncements
No E-way bill required for the period February 2018 to March 2018 under the UPGST Act
The Hon’ble Allahabad High Court in the case of M/s. Sunil Traders v. State of UP and Others [Writ Tax