Bus operators can avail ITC on rent paid towards hiring of buses
The AAR, Chhattisgarh in the matter of M/s. Abhay Singh Gill [Advance Ruling No. STC/AAR/07/2021 dated November 25, 2021] has…
Month: January 2023
Notice to be served to the assessee before carrying out physical inspection of the business premises
The Hon’ble Delhi High Court in Aditya Narayan Ojha (Amit Associates) v. Principal Commissioner, CGST &Anr. [W.P.(C) No. 8508 of…
Directed investigating officer to issue advance notice of 72 hours to effect the arrest after investigation
The Hon’ble Bombay High Court in Neha Agarwal v. Superintendent, Anti-Evasion, CGST [Anticipatory Bail Application No. 2644 of 2022 dated…
GST collection in Karnataka over Rs 10,000 crore: CM Basavaraj Bommai
Chief Minister of Karnataka Basavaraj Bommai on Wednesday said the monthly collection of goods and services tax (GST) in the…
GST @12% leviable on contract w.r.t. construction of new railway sidings
The AAR, West Bengal in the matter of Triveni Engicons Private Limited [Order No. 14/WBAAR/2022-23 dated December 22, 2022] has…
Opportunity of hearing to be provided to the assessee in case of variation indemand order
The Hon’ble High Court of Gujarat in Map Refoils India Limited v. National E—assessment Centre, Delhi [R/Special Civil Application No.…
Right to use of parking space with sale of apartments is not a composite supply
The AAR, West Bengal in the matter of M/s.Eden Real Estates Private Limited [Order No. 19/WBAAR/2022-23 dated December 22, 2022]…
Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies
The AAR, Gujarat in the matter of M/s. Doms Industries Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/ 2022/52 dated December 30,…
Afforestation of plants carried out by charitable trust is exempted from the levy of GST
The AAR, Gujarat in the matter of M/s Vikas Centre for Development [Advance Ruling No. GUJ/GAAR/R/2022/50 dated December 30, 2022]…
Liability cannot be imposed on the customs broker for undervaluation of exported goods
The CESTAT, Chennai in M/s. Sri Velavan Logistics Services Private Limited v. The Commissioner of Customs [Customs Appeal No. 40352…