No Service Tax can be levied on take-away/parcel food from restaurants
The CESTAT, New Delhi in Haldiram Marketing Pvt. Ltd. v. Commissioner, Central Goods and Service Tax [Service Tax Appeal No.…
Month: February 2023
Minor discrepancy in the e-way bill would not attract penalty proceedings
The Hon’ble Allahabad High Court in M/s. Varun Beverages Limited. v. State of U.P. and Ors. [Writ Tax No. –…
Mere change of opinion cannot be a ground for the re-opening of assessment
The Hon’ble Bombay High Court in Konark Life Spaces v. Assistant Commissioner of Income -Tax and Ors. [Writ Petition No.…
Discrepancy in tax rates on papad and ‘kachri’ should be rectified: Sisodia at GST Council meet
Delhi Deputy Chief Minister Manish Sisodia flagged a discrepancy in tax rates on papad and “kachri” (fryums) at a meeting…
No tax on share premium when issued to Venture Capital Fund
The ITAT, Delhi, in ACIT v. Drishti Soft Solutions Pvt. Ltd. [ITA No. 8523/Del/2019 dated February 10, 2023] upheld the…
Penalty order cannot be passed without serving SCN
The Hon’ble Delhi High Court in M/s. Sun Aviation Pvt. Ltd. v. Commissioner of Customs (Export) [W.P. (C) 17189/2022 dated…
GST Registration cannot be cancelled when the reply to the SCN is not considered
The Hon’ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors.…
Recommendations of 49th GST Council Meeting
The 49th GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today. Recommendations on GST compensation, Appellate Tribunal, GST rate etc were made by the Council.
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.