The CESTAT held that, input tax paid for construction service used in relation to modernization, renovation of the existing factory is available as Cenvat credit
GST Daily 95 GSTN have issued an Advisory for Geocoding Functionality for the Additional Place of Business
The geocoding functionality for the “Additional Place of Business” address is now active across all States and Union Territories.
GST Daily 94 The GST e-invoice System issued a clarification on e-Invoicing for Government Supplies
GST Daily 94 – Stay Yourself Updated on GST 👉 GST Policy Wing has issued the clarification on the applicability of the e-invoicing to the supplies made to the Government departments or agencies, through Circular No. 198/10/2023-GST dated: July 17, 2023. ✔️ Government departments or establishments / Government agencies / local authorities / PSUs, which […]
Relief to Petitioner in case where Show Cause Notice does not clearly indicate reasons for which registration is cancelled
Revenue Department cannot cancel the GST Registration of an assessee where specific reasons are not provided.
Not carrying valid documents during transit will be considered a deliberate act of tax evasion
HC held that it is duty of the owners/dealers to substantiate why the goods during transportation did not accompanied by the documents as specified under GST law
Adding preservatives to ayurvedic medicine will change the classification of medicine
the Adjudicating Authority and held that, addition of non-active ingredients such as preservatives, would not change the classification of the product, if the active ingredients are ayurvedic in such case, the medicament is classifiable as ayurvedic medicament.
Fitting of electrical appliances is not covered under works contract
The CESTAT, Ahmedabad has set aside the order passed the Adjudicating Authority on the ground that assessee provides works contract services by holding that, the services of general wiring, fitting thereof, are not covered under works contract services.
GST Daily – 93 HC upheld the constitutional validity of Section 16(4) of CGST Act
Is Section 16 (4) of CGST Act is constitutionally valid and not violative of Articles 19(1)(g) and Article 300-A of Constitution of India?
GST Daily – 92 HC directed dept. to grant refund with interest since no reason was found for denial of refund
Can Assessee’s refund claim be denied where there were no allegations against assessee regarding any irregularities in relation to supplies, neither there was any dispute regarding quantum of ITC refund claimed.
GST Daily – 91 Assess’s Duty to monitor the GST Portal after cancellation of GST Registration
Whether service of an assessment order on common GST portal after cancellation of GST registration can be considered an effective mode of service of order under GST law?