Transfer Petition challenging Constitutional Validity of Section 16(2)(c) dismissed by Supreme Court

In Union of India v. M/s Cummins Technologies India Pvt Ltd and Ors etc. [Transfer Petitions(Civil) Nos.1481­-1482/2021 dated September 20, 2021] , the current transfer petitions have been filed

Read More

Rejection of bid in absence of GST registration cannot be termed as arbitrary as tender was for taxable supplies

In M/S. ASR Hospitals (India) Pvt. Ltd. v. State of Andhra Pradesh and Ors. [W.P. No. 17415 of 2021 dated September 22, 2021], Andhra Pradesh Medical Services Infrastructure Development Corporation

Read More

Orissa HC revokes GST Registration Cancellation on failure of Dept. to prove wrongful availment of ITC on fake invoices

In M/S. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax [W.P. (C) No. 15265 of 2021 dated October 04, 2021], M/S. Bright Star Plastic Industries ("the Petitioner") has filed

Read More

Order of Preventive detention not sustainable on grounds of stale and illusory

In Naveen Kasera alias Naveen Agarwal v. Union of India Secretary Ministry of Finance W.P.(CRL) 630/2021 dated September 30, 2021] the current writ petition has been filed by Naveen Kasera alias

Read More
Mere dispatch of Order does not imply the service and receipt of Order

In M/S. Ghadshyam Enterprises v. Commissioner Central Goods & Services Tax [Service Tax Appeal No. 50783 of 2020 (SM) dated August 18, 2021], M/S. Ghadshyam Enterprises ("the Appellant") filed

Read More
Whether amount forfeited on account of breach of sale of land agreement taxable under GST

In M/s. Fastrack Deal Comm Pvt. Ltd. [ADVANCE RULING NO. GUJ/GAAR/R/58/2020 dated July 30, 2020] M/s. Fastrack Deal Comm Pvt. Ltd. (“the Applicant”) after entering into a sale agreement to sell a fact

Read More
Compensation Cess to be levied on Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice w.e.f October 01, 2021

The CBIC vide Notification No. 01/2021 Compensation Cess (Rate) dated September 30, 2021 has further amended Notification No. 01/2017- Compensation Cess (Rate) dated June 28, 2017 as amended from time

Read More
Changes in GST Rates on Services w.e.f October 1, 2021

The CBIC vide Notification No. 06/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 (“Services rate notification”),

Read More
Changes in GST Rates on Goods w.e.f October 01, 2021

The CBIC vide Notification No. 08/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017 as amended from time to time, in

Read More
Certain Services exempted w.e.f October 1, 2021

The CBIC vide Notification No. 07/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 (“Services exemption notification

Read More
CBIC reduces rate of GST on Fortified Rice Kernel (Premix) supply for ICDS or similar scheme for free distribution to economically weaker sections of the society

The CBIC vide Notification No. 11/2021 Central Tax (Rate) dated September 30, 2021 has amended Notification No. 39/2017-Central Tax (Rate) dated October 18, 2017 (“the Principal Notification”) in

Read More
CBIC notified RCM applicability on supply of mentha oil by unregistered person to registered person

The CBIC vide Notification No. 10/2021-Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 04/2017-Central Tax (Rate) dated June 28, 2017 (“the RCM notification for goods”

Read More