IGST IS NOT APPLICABLE ON OCEAN FREIGHT UNDER RCM
GST is payable by a registered person supplying the goods or services or both. However, there is a provision under…
Category: High Court
IGST paid wrongly under CGST will be refunded but the taxpayer has to pay tax under correct head
The Hon’ble High Court of Jharkhand has ruled on 18.12.2019 in the case of SHREE NANAK FERRO ALLOYS PVT. LTD…
Input Tax Credit (ITC) cannot be denied due to technical glitches
The Goods and Service Tax has come into effect from 01.07.2017. It has subsumed large number of Central and State…
Refund cannot be denied merely based on the Circular
The Hon’ble Madras High Court in the case of M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT…
Constitution of the GSTAT held as unconstitutional by Madras High Court
The Hon’ble Madras HIgh Court in the case of Revenue Bar Association versus Union of India, The Goods and Services…