Latest update 21.05.2024

Supreme Court to examine whether supplying crane for loading, unloading, lifting and shifting services is transfer of “right to use”

The Revenue Department challenged the decision of Rajasthan High Court before the Hon’ble Supreme Court of India of holding that services of loading, unloading, lifting and shifting, by way of the crane provided by the assessee to transport department/other institutions constitute contract of service and not ‘sale’ as provided u/s 2(35)(iv) of the Rajasthan VAT Act, 2003 Read more

Assessee should approach the Commissionerunder Section 80 of the CGST Act to seek relief for payment of interest in instalments

The Hon’ble Madras High Court in Best Recharge v. Deputy Commissioner (ST) GST directed the assessee to approach the Commissioner under Section 80 of the CGST Act for seeking relief for payment of interest in monthly instalments pertaining to disputed tax already paid on account of excess wrongful availment of ITC. Read more

GST registration not to be canceled when the order was passed without granting proper opportunity to file reply to the Show Cause Notice issued

The Hon’ble Andhra Pradesh High Court in the case of Raghavaiah Thelapalli allowed the writ petition and set aside the order canceling GST registration on the ground that, the person was not granted proper opportunity to file the reply against the Show Cause Notice issued. Read more

Revenue Department cannot block Electronic Credit Ledger by making negative balance

The Hon’ble Telangana High Court in Laxmi Fine Chem v. Assistant Commissioner held that in case assessee has wrongly or fraudulently availed ITC, the Revenue department should initiate appropriate recovery proceedings under Section 73 or 74 of the CGST Act rather than invoking Rule 86(A) of the CGST Rules. Read more

Whether taxpayer is entitled to claim refund under inverted duty structure even in case of same inward and outward supplies?

The Honorable Kerala High Court in the case of M/s. Malabar Fuel Corporation allowed the writ petition and held that the Taxpayer is entitled to claim refund under inverted Duty Structure even in case of same inward and outward supplies. Read more