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As on 7th November, 2022 the total count of notifications, circular, order etc. issued by CBIC in their website was 1144. But, when I visited CBIC website today on 3rd January, 2023, I found the count has been increased by…
The Hon’ble Gujarat High Court in Aartos International LLP v. Deputy Commissioner (Customs) [R/Special Civil Application No. 14649 of 2022, dated December 2, 2022] has held that the Assessees are not to be dragged to the Court when in fact…
Prescribing manner of filing an application for refund by unregistered persons
The Goods and Services Tax Council has approved a formal procedure for home buyers to seek refund of taxes collected by real estate firms under cancelled contracts. “There is no procedure for claim of refund of tax borne by the…
The Supreme Court of India (“the Supreme Court”) in the case of Commissioner of Central Excise & Service Tax v. Merino Panel Product Ltd [Civil Appeal No. 6891 OF 2018 dated December 5, 2022] held that the Circular No. 643/34/2002-CX …
The State Vigilance Bureau has arrested a trader, Amit Bansal, a resident of Sirsa town, in an alleged case of fraudulently taking tax refunds of about Rs 54 crore by registering shell firms. The Vigilance registered a case against Padam…
The Hon’ble Punjab and Haryana High Court in the case of Genpact India Pvt. Ltd. v. Union of India, [CWP-6048-2021 (O&M)] ruled that Genpact India cannot be treated as an intermediary, and is therefore eligible for Goods and Services Tax…
The Hon’ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020] ruled that the date of filing of the application by the assessee on common portal would…
In a major ruling, Punjab & Haryana High Court has quashed a demand by the GST Department against Genpact India on the issue of intermediary versus BPO (Business Process Outsourcing). The Court also directed refunds to be given. GST law…
CBIC has published a Circular No. 181/13/2022-GST having F. No. CBIC-20021/4/2022 dated 10.11.2022 Attention is invited to sub-section (3) of section 54 of CGST Act, 2017, which provides for the refund of unutilized input tax credit in cases where credit…