Placement of Medical Instruments Without Consideration in Hospitals Is a Supply of Service

The AAR, Kerala, in Abbott Healthcare Pvt. Ltd. [Advance Ruling No. KER/97/2021 decided on June 07, 2021] held that the placement of specified medical instruments to unrelated customers like hospitals

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Request For Personal Hearing to Be Considered Before Passing Faceless Assessment Order

The Hon’ble Delhi High Court in Sanjay Aggarwal v. National Faceless Assessment Centre, Delhi [Writ Petition (C) 5471/2021 dated June 2, 2021] held that the usage of word ‘may’ under Section 144B(7)

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SC Allowed Service of Notices/Summons/ Document Via Whatsapp, Telegram in Addition to E-Mail

The Hon’ble Supreme Court in Re: Cognizance for Extension of Limitation [Suo Moto W.P. (C) No. 3/2020 dated on July 10, 2020] w.r.t. I.A. No. 48461/2020 observed that service of notices

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Recent GST Notifications for Joint Development Arrangement – Too Little Too Late

The occasion for writing this article arises from the recently concluded 43rd GST Council meeting and subsequent notifications issued to give effect to the decisions taken at such meeting.

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Parallel Proceedings Cannot Be Initiated by State Gst Authorities on the Same Subject Matter

The Hon’ble Calcutta High Court in Raj Metal Industries & Anr. v. UOI & Ors. [W. P. A. 1629 of 2021, dated March 24, 2021] stayed the summons issued and proceedings initiated thereunder against assess

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No Relation Between Section 8 of Fema and Section 16 of Igst Act for Realization of Foreign Exchange for Export of Goods

The Hon’ble Delhi High Court (“HC”) in Vandna Pharma Industries v. Commissioner of Goods and Service Tax (“GST”) [W.P. (C) No. 5228/2021 decided on May 07, 2021] noted that nothing has been shown

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Safeguards for Smooth Generation of E-invoice From TallyPrime

In its commitment to bring transparency and digitization in the entire nation, Government has published norms for generating E-invoice i.e. In simple terms Invoice whose details are authenticated

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No Service Tax Can Be Levied on Food Served as “take Away” or “parcels”

The Hon’ble Madras High Court (“HC”) in Anjappar Chettinad A/C Restaurants v. Joint Commissioner [W.P. Nos. 13469 of 2020, 28789 & 28095 of 2019 and 1748 & 5935 of 2021 decided on May 20, 2021] held

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Horse Race Clubs Liable to Pay GST Only on Commission and Not Entire Bet Amount; Rule 31A(3) of CGST Rules Ultra Vires

The Hon’ble Karnataka High Court (“HC”) in Bangalore Turf Club Limited and ors. v. Union of India [WP No. 11168/2018 and WP No. 11167/2018 decided on June 02, 2021] held that Goods and Service Tax

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Recent Changes in CSR Provisions

Section 135 of Companies Act, 2013 (Act) prescribes Corporate Social Responsibility (CSR) as a statutory obligation for companies along with specifications and procedures to be followed

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Methodology Adopted Under Best Judgment Assessment Order without Following any Principle is Arbitrary

The Hon’ble Telangana High Court in case of M/S Golden Mesh Industries v. Assistant Commissioner State Tax [W.P. No. 7789 of 2021, dated March 31, 2021] set aside the best judgment assessment order

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GST Saga on Health Care Services – Classification of Sanitizers

Good health and good sense are two of life’s greatest blessings. The Indian Healthcare Industry is the largest producer for generics and now among of the major sectors with respect to revenue

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