SC: No IGST on Ocean Freight under RCM for CIF Import

The Hon’ble Supreme Court in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. [Civil Appeal No. 1390 of 2022 dated May 19, 2022] upheld the judgement given by the Hon’ble Gujarat High Court

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Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit

The Hon’ble Kerala High Court in M/s G & C Infra Innovations v. Union of India and Ors. [WP(C) No. 14096 of 2019 dated March 7, 2022] has directed the Revenue Department to facilitate revising

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Exemption cannot be denied once granted by the competent Revenue Authority on components required for solar power generation

The CESTAT, New Delhi in M/s. KEC International Limited v. Commissioner of Central Excise and Central Goods & Service Tax (Appeals) [Excise Appeal No. 52907 of 2019 dated May 10, 2022]

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Activities to be undertaken for GST Compliances of FY 2021-22 in March, 2022

We are fast approaching the end of financial year 2021-22. It mandates for some activities to be carried out under GST laws for smooth transition to Financial Year 2022-23. We have listed down

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All About e-Invoice

Intention : To give guidelines to Accountants and Business Owners about eInvoice effective from 1st April 2022

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No service tax payable on amount of notice pay recovered from employer in lieu of sudden termination of employees

The CESTAT, Delhi in M/s Rajasthan Rajya Vidhyut Prasaran Nigam Ltd. v. Commissioner of CGST, Customs [Service Tax Appeal No. 53020 of 2018 dated January 01, 2022] set aside the order passed

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IGST not payable on residential dwelling rented for the purpose hostel

The Hon’ble Karnataka High Court in Taghar Vasudeva Ambrish v. Appellate Authority for Advance Ruling Karnataka [W.P. No. 14891 of 2020 (T-RES) dated February 07, 2022] quashed the order passed

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Under valuation of goods in invoice cannot be a ground for detention of the goods and Vehicle

This petition was filed before the Hon’ble Chhattisgarh High Court, against the order passed by the Revenue Department, for release of the seized vehicle carrying goods from the manufacturing centers

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Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) in the matter of M/s. Bharat Heavy Electricals Ltd. vs. Commissioner of GST & Central Excise [Excise Appeal No. 40546

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Power of provisional attachment under GST is draconian in nature

This Appeal was filed against the judgment and order of the Hon’ble Himachal Pradesh High Court (“HP HC”) wherein, the Court dismissed the writ petition challenging orders of provisional attachment

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Non-submission of receipt of electricity bill is not a ground of rejection of application for GST registration

The Allahabad High Court in the matter of Ranjana Singh v. Commissioner of Service Tax [W.P (Tax) 1084 of 2021 dated December 12, 2021] set aside the rejection of application of GST registration

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No IGST payable on high sea sales

The Telangana Authority of Advance Ruling (“AAR”) in Re: M/s AIE Fiber Resource and Trading (India) Private Limited. [Advance Ruling No. /07/2019 TSAAR Order No. 30/2021 dated December 24, 2021] held

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