A. GST Article
GST not payable on amount recovered from permanent employees for canteen facility provided by employer
The AAR, Gujarat in the case of In Re. M/s. Suzuki Motors Gujarat Pvt. Ltd. ruled that, GST is not payable on amount recovered for canteen facility provided to employer from permanent employees only. It was further held that, the Applicant is eligible to claim ITC on the amount paid to the supplier of service for providing canteen facilities to the extent of cost borne by the Applicant in relation to permanent employees only. Read more
Demand should not be raised when negative taxable and invoice value arise due to erroneous reporting of Credit Notes
The Hon’ble Madras High Court in the case of Oasys Cybernetics Private Limited disposed of the writ petition by setting aside the assessment order in case where the total taxable and invoice value was in negative due to erroneous reporting of Credit Notes as Input Tax Credit, thereby holding that, the demand should not be raised when there is no loss caused to the government in the aforesaid scenario. Read more
Unsigned Notice / Order is Not Valid and Required to be Set aside
The Hon’ble Delhi High Court in the case of MARG ERP LTD held that – “an unsigned notice or order cannot be considered as an order, and hence cannot be sustained”. Read more
‘Principal’ & ‘Ancillary’ dispute in case of ‘Composite supply’
An ongoing, interesting and an entirely factual dispute generally when the individual supplies are taxed at different rates. composite supply. Read more
B. GST Lawgics/ Notes
Adv. Ms. Nidhi Agarwal
Presenting GST case law/ judgment in simplified manner under the title “Lawgics”.
Lawgics on CGST Act Read here
Lawgics – Judgment No. 115
The assessee has not approached the Department for release of goods under Section 67(6) of the GST Act and there is no reason for the Court to interfere at this stage. If any application is made by the assessee with the Department in terms of Section 67(6) of GST Act, the same shall be considered in accordance with law. Thus, writ petition stood disposed of. Read more
C. Tax in Media
Zomato faces Rs 11.81 crore GST demand and penalty order, plans to appeal
Food delivery giant Zomato disclosed on April 19 that it had received a Goods & Services Tax (GST) demand and penalty order amounting to Rs 11.81 crore for the July 2017 to March 2021 period. Read more
Cipla gets Rs 1.83 cr penalty for claiming inadmissible transitional credit
Pharma major Cipla Ltd on Friday said it has been imposed a penalty of Rs 1.83 crore by the GST authority for claiming inadmissible transitional credit on education cess. Read more
Yoga camps for fee: SC upholds CESTAT order for tax on Patanjali Trust
In a setback to the Patanjali Yogpeeth Trust, the Supreme Court on Friday upheld an appellate tribunal’s ruling that the organisation is liable to pay service tax for charging an entry fee for organising Yoga camps, both residential and non-residential. Read more
Income Tax Calendar for April, 2024
Income tax due date calendar for april 2024
D. GST Notes
Shri CMA Anil Sharma and his team presenting CGST Act / IGST Act in slides form to make readers understand the basics of GST laws easier and simpler way.
Slides 13 to 16 from IGST Chapter 5, is added below, out of 44 slides
Notes section /all slides Click here
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