Advocate can be present during summon proceedings – MP High Court
Hon’ble HC held that advocate of the petitioner is allowed to be present during Section 70 summon interrogation at a distance beyond...
top of page
Search
Bon Cargos Pvt. Ltd. – Kerala High Court
Hon’ble Court held that when goods of same consignor covered by different invoices are consigned together in one vehicle and value of...
32 views0 comments
Tokyo Electric Power Company – AAR Odisha
Applicant is a Japan-based company providing consultancy services in relation to the outdoor GIS equipment to Odisha Power Transmission...
14 views0 comments
Amendment in CGST Rules
Suspension of Registration Authorities can now suspend registration without affording a reasonable opportunity of being heard;...
15 views0 comments
New Facility at GST Portal
A new useful facility has been introduced on the GST Portal namely "Communication between Taxpayers". This shall enable better...
8 views0 comments
E-way bill enhancements
Recipient GSTIN should be registered and active, on the date of preparation of the document by the supplier. Document Nos. are case...
3 views0 comments
8 Digit HSN Code for specified goods
CBIC has notified certain chemical products for which invoices have o be issued using 8 digit HSN. The list is available at link:...
12 views0 comments
SHRI SHYAM BABA EDIBLE OILS – MP High Court
Hon’ble MP High Court held that SCN under Rule 142 of the CGST Rules mandates that SCN should be delivered electronically i.e. by...
12 views0 comments
Toshiba India Pvt. Ltd. – Haryana AAR
Haryana AAR has held that the merchant trader in India is neither liable to pay IGST on procuring goods from outside India, where the...
17 views0 comments
Vardaan Holiday – Uttarakhand AAAR
Hon’ble Appellate AAR held that Advance Ruling application is not admissible in case similar issue is pending or decided in any...
11 views0 comments
Apsara Co-operative Housing Society Ltd. - AAAR MAH
Services by club to its members against consideration as ‘society charges’ qualify as ‘business’ and hence will qualify as “supply” under...
21 views0 comments
Highlights of recent amendments w.e.f 1st Jan 2021.
GSTR-1: HSN/SAC codes to be mentioned mandatorily < 5Cr- 4 digit > 5Cr- 6 digit GSTR-2: HSN/SAC codes to be mentioned mandatorily...
33 views1 comment
Macro Media Digital Imaging Pvt. Ltd. – Tamil Nadu AAR
Printing of content on material provided by customer. Contract is composite supply of goods and services. Principal supply is of printing...
12 views0 comments
Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung - Karnataka AAR
Liaison Office services are liable to GST in India. RBI restriction on carrying on business by LO cannot decide the scope of business for...
11 views0 comments
Karnataka State Electronics Development Corporation Ltd. – Karnataka AAAR
Composite supply contracts and works contracts do not fall under the category of ‘pure service’ in order to qualify for exemption under...
8 views0 comments
Extension of GST Annual Return and GST Audit
Extension of due dates for FORM GSTR-9/GSTR-9A and FORM GSTR-9C for 2018-19 upto 31st December 2020.
9 views0 comments
Shri Abhishek Darak – Uttarakhand AAR
Difference of opinion between presiding members. As per one member, sale of developed plot is not liable to GST. As per the other, sale...
29 views0 comments
M/s Liberty Translines - AAR Maharashtra
Appellate AAR Maharashtra upheld the decision of AAR Maharashtra. AAR had held as follows- Only the contractor/person who enters into an...
18 views0 comments
bottom of page