Breaking news:
GST NEWS
Fake GST invoice racket: 357 arrested so far, including 12 CAs
In the fake GST invoices fraud, the DGGI had apprehended 357 people comprising 12 Chartered Accountants (CA), an advocate, and a company secretary (CS). The...
Demands and Recovery
Demand of interest on delayed payments of tax without considering the detailed submission of Noticee is not sustainable.
Case Details:
Particular
Details
Case No.
Civil Writ Petition No. 12419 and 12416 of 2022
Case Name
Hindustan Construction Company Ltd. v. Union of India
Court
Rajasthan High Court
Date of Judgement
15-12-2022
Citation
GIG-CLS-0079
Â
Issue- In...
Popular:
GST UPDATES
Toll tax paid by the rent a cab supplier shall be exigible to GST
As per provisions of Section 15 (2) (c) of...
GST UPDATES
Declaration of Taxable turnover in form GSTR 3B by E commerce operator
According to Section 2(44) of CGST Act, 2017, ‘Electronic...
Recent Advance Rulings
20% limit under Rule 36(4) is to be seen Act wise and no refund of amount deposited
admin -
The new Rule 36(4) has created waves across all assessees. For the first time, a serious examination of...
Rule 36(4) – Is it intra vires the Act?
admin -
While Rule 36 provides for the condition of entitlement, Section 49 read with Rule 86 provides for as to how much ITC shall be credited to the electronic credit ledger. There is a big difference between entitlement and crediting of amounts to the ledger. Any restriction on entitlement should be brought by way of Section 16, while any restriction on the crediting of such amount in the electronic credit ledger should be brought vide Section 49. The Sub Rule provides for the restricting the entitlement itself (as it forms part of Rule 36), which means that ITC which was otherwise available to him has been made ineligible merely on account of non uploading of details by the supplier.
GST Updates
Declaration of Taxable turnover in form GSTR 3B by E commerce operator
admin -
According to Section 2(44) of CGST Act, 2017, ‘Electronic Commerce means the supply of goods and services or both, including digital products...
Member's Query
Weekly Updates
Sector wise GST Updates
Inspection Search Seizure and Arrest
Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.
Case Details:
Particular
Details
Case No.
WRIT. C NO. 22285 of 2019
Case Name
Citykart...
Inspection Search Seizure and Arrest
Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.
Case Details:
Particular
Details
Case No.
WP(MD)No. 24778 of 2022
Case Name
Ramki Cements Pvt...
Offences and Penalties
Anticipatory Bail for offences committed under GST Act
Case Details:
Particular
Details
Case No.
Bail Appln. No. 3771 of 2021
Case Name
Tarun Jain...
Refunds
Merely Assessee has availed higher drawback rates under Column A of the of Customs Notification No. 131/2016, dated 31-10-2016 does not keep away Assessee...
Case Details:
Particular
Details
Case No.
WP (C) NO. 2694 of 2019
Case Name
TMA...
Levy and Collection of Tax
State was not liable to pay service tax on amount received for providing securities to various banks being the duty of the state.
Case Details:
Particular
Details
Case No.
CWP NO. 17118 of 2013 (O&M)
Case Name
State...
Latest Articles
GST NEWS
GST Body Weighs @ 16% Tax on Gold Jewellery
The Goods and Services Tax Council, which will decide the GST rates, has discussed levying 16% GST rate on gold jewellery, cutting customs duty...
GST NEWS
GST: 8th of November is the D-day for migration of eight million assessees
"GSTN to get real time import data from CBEC for levy of iGST, says official"
Come November 8, and the Goods and Services Tax Network...
GST NEWS
GST: One tax, many voices; council divided over rate structure, dual control
Unable to cobble together an agreement on two crucial issues of the proposed goods and services tax (GST), rate structure and jurisdiction over tax...
GST NEWS
Congress to oppose 28% GST rate in parliament
Congress spokes person says, We are not against GST but we are concerned about the impact of the four-tier structure
The Congress has hardened its...
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Some Important
GST NEWS
GST on Refundable interest free deposit
Rajkot Nagarik Sahakari Bank Ltd, In re
Ruling by:...
GST NEWS
Daimler Financial Services India (P.) Ltd, In re [16/AAR/2019]
Facts:
M/s. Daimler Financial Services India (P.) Ltd. (‘DFSI’) was...
Inspection Search Seizure and Arrest
Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.
Case Details:
Particular
Details
Case No.
WRIT. C NO. 22285 of 2019
Case Name
Citykart...
Inspection Search Seizure and Arrest
Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.
Case Details:
Particular
Details
Case No.
WP(MD)No. 24778 of 2022
Case Name
Ramki Cements Pvt...
Offences and Penalties
Anticipatory Bail for offences committed under GST Act
Case Details:
Particular
Details
Case No.
Bail Appln. No. 3771 of 2021
Case Name
Tarun Jain...
Refunds
Merely Assessee has availed higher drawback rates under Column A of the of Customs Notification No. 131/2016, dated 31-10-2016 does not keep away Assessee...
Case Details:
Particular
Details
Case No.
WP (C) NO. 2694 of 2019
Case Name
TMA...
Levy and Collection of Tax
State was not liable to pay service tax on amount received for providing securities to various banks being the duty of the state.
Case Details:
Particular
Details
Case No.
CWP NO. 17118 of 2013 (O&M)
Case Name
State...
Levy and Collection of Tax
Government of Rajasthan has power to charge tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 from its members post GST...
Case Details:
Particular
Details
Case No.
Civil Writ Petition No. 1451 of 2018
Case...
Offences and Penalties
Tax and Penalty could not be imposed without taking into consideration the documents which proves the vehicle has reached the destination location.
Case Details:
Particular
Details
Case No.
Writ Petition No. 17297 of 2021 (T-RES)
Case...
Transitional Provisions
Transition of Excess TDS available from Pre-GST Regime to Post-GST Regime.
Case Details:
Particular
Details
Case No.
W.P. (T) NO. 4572 of 2021
Case Name
Anvil...