Services provided by GTA not classified as ‘Clearing and Forwarding Agency’ service
The CESTAT, Mumbai in M/s. Auto Cars v. Commissioner of Central Excise and Service Tax, Aurangabad [Service Tax Appeal No.…
Month: January 2023
Assessee allowed to rectify the bonafide errors committed in filing of Forms and GST Returns for FY 2017-2020
The Hon’ble Karnataka High Court in M/s. Wipro Limited India v. the Assistant Commissioner of Central Taxes and Ors. [Writ…
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
The Hon’ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review Petition 318/2022 in…
Alternative remedy is not an absolute bar if there is violation of natural justice
The Hon’ble Chhattisgarh High Court in the matter of M/s Mahendra Sponge and Power Limited v. Assistant Commissioner State Tax…
Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application
The Hon’ble Calcutta High Court in the matter of M/s. Gayatri Projects Limited & anr. v. The Assistant Commissioner of State Tax, Durgapur Charge & Ors. dated January 5, 2023 set aside the ruling passed by the AAR denying ITC to the buyer and remanded the matter back for fresh consideration.
Integration, testing and installation of software between centres of a same unit is supply between distinct persons
The AAR, Tamil Nadu in the matter of Ola Electric Technologies Pvt. Ltd. has held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufacturing unit to a software development centre on behalf of end-users is subject to GST being a supply between two distinct persons.
Demand order not sustainable without issuance of SCN and fair opportunity to respond
The Hon’ble Allahabad High Court in Skyline Automation Industries v. State of Uttar Pradesh quashed the demand order passed in Form DRC-07, by the Revenue Department, on the grounds that a notice in Part A of FORM GST DRC-01A under Rule 142(1A) of Central Goods and Services Rules, 2017 (“the CGST Rules”) was not issued.
Circular No. 190/02/2023-GST dated 13.01.2023
Clarifications regarding applicability of GST on certain services –reg.
Circular No. 189/01/2023-GST dated 13.01.2023
Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022–reg.
Refund of unregistered persons – Cir. no. 188/20/2022-GST dt 27.12.2022
Sri CA Nitin Bhuta has prepared a PPT on ‘Refund of GST on unregistered person” in light of the circular…