GST Law

Instructions issued by Revenue Department needs to be aligned with the decisions taken by the courts and the position of law as declared by the judgments

By / January 14, 2023 / GST Law, Important Pronouncements

The Hon’ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review Petition 318/2022 in […]

GST Law, Important Pronouncements

Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application

By / January 13, 2023 / GST Law, Important Pronouncements

The Hon’ble Calcutta High Court in the matter of M/s. Gayatri Projects Limited & anr. v. The Assistant Commissioner of

GST Law, Important Pronouncements

Demand order not sustainable without issuance of SCN and fair opportunity to respond

By / January 13, 2023 / GST Law, Important Pronouncements

The Hon’ble Allahabad High Court in Skyline Automation Industries v. State of Uttar Pradesh [Writ Tax No. – 1512 of

GST Law, Important Pronouncements

Reasoned assessment order to be passed dealing with all aspects of the matter

By / January 12, 2023 / GST Law, Important Pronouncements

The Hon’ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of

GST Law, Notification And Circular, Notification and Circular

Clarification and guidelines w.r.t. levy of penalty by the Roving Squad officers on movement of goods due to disparity in E-way bill

By / January 11, 2023 / GST Law, Notification And Circular, Notification and Circular

The Office of the Principal Secretary/Commissioner of Commercial Taxes in Chennai issued Circular IW1/3365394/2022 dated January 10, 2023 to further

GST Law, Important Pronouncements

Replacement of old machinery with new machinery for improvement in quality/quantity results in ‘Modernisation’ and not diversification

By / January 11, 2023 / GST Law, Important Pronouncements

The Hon’ble Supreme Court in AMD Industries Limited v. Commissioner of Trade Tax, Lucknow and Anr. [Civil Appeal No. 108

GST Law, Important Pronouncements

Directed the assessee to approach the appellate authority w.r.t. order detaining ‘Teak Sawn Timber’

By / January 11, 2023 / GST Law, Important Pronouncements

The Hon’ble Calcutta High Court in Md. Yusuf v. State Tax Officer, Bureau of Investigation [MAT 1426 of 2022 with

GST Law, Important Pronouncements

Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight

By / January 10, 2023 / GST Law, Important Pronouncements

The Hon’ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No.

GST Law, Important Pronouncements

Revenue Department cannot retain any amount that has been erroneously paid as tax

By / January 8, 2023 / GST Law, Important Pronouncements

The Hon’ble Andhra Pradesh High Court in M/s. Varshan Enterprises v. Office of the GST Council [Writ Petition No.10637 of

Advance Ruling-New, Advance Ruling-Old, GST Law, Important Pronouncements

Input Tax Credit is not available on purchase of ‘Cash Carry Vans’ later on sold as scrap: AAAR

By / August 18, 2018 / Advance Ruling-New, Advance Ruling-Old, GST Law, Important Pronouncements

Input Tax Credit is not available on purchase of ‘Cash Carry Vans’ later on sold as scrap: AAAR Facts: M/s

Instructions issued by Revenue Department needs to be aligned with the decisions taken by the courts and the position of law as declared by the judgments

Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application

Demand order not sustainable without issuance of SCN and fair opportunity to respond

Reasoned assessment order to be passed dealing with all aspects of the matter

Clarification and guidelines w.r.t. levy of penalty by the Roving Squad officers on movement of goods due to disparity in E-way bill

Replacement of old machinery with new machinery for improvement in quality/quantity results in ‘Modernisation’ and not diversification

Directed the assessee to approach the appellate authority w.r.t. order detaining ‘Teak Sawn Timber’

Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight

Revenue Department cannot retain any amount that has been erroneously paid as tax

Input Tax Credit is not available on purchase of ‘Cash Carry Vans’ later on sold as scrap: AAAR

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