Minor discrepancy in the e-way bill would not attract penalty proceedings

The Hon’ble Allahabad High Court in M/s. Varun Beverages Limited. v. State of U.P. and Ors. [Writ Tax No. - 958 of 2019 dated February 2, 2023] has set aside the order imposing the penalty upon the...

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No Service Tax can be levied on take-away/parcel food from restaurants

The CESTAT, New Delhi in Haldiram Marketing Pvt. Ltd. v. Commissioner, Central Goods and Service Tax [Service Tax Appeal No. 51555 of 2022 dated February 13, 2023] has set aside the demand order......

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18% GST Leviable on Works Contract Services to Indian Railways; 12% on Works Contract Services Involving Predominantly Earthwork

The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods and Services Tax (“GST”) @ 18% is exigible on work

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GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime

The Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings

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Bombay HC orders restoration of GST registration cancelled u/s 29(1) of the CGST Act

The Hon’ble Bombay High Court (“the High Court”) in the case of M/s. Euro Pratik Sales Corporation [W.P No.3380 OF 2022 dated November 17,2022] allowed Petitioner to submit a physical application for

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Writ petition during Notice stage would frustrate tax administration

The Hon’ble Orissa High Court, (“the High Court”) in Sri Muna Pani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt

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Medical Insurance premium for employees, pensioners and their family members are taxable under GST

The Telangana State Appellate Authority for Advance Ruling (“TAAAR") in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling....

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Cancellation of GST Registration cannot be revoked due to disputes over undivided property

The Hon’ble Jammu and Kashmir & Ladakh High Court (“J&K & L HC”) in the case of Perveez Ahmad Baba v. Union Territory of JK, [LPA No. 197/2022] held that, the Goods and Services Tax (“GST”)..

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Application’s common-portal filing date is “relevant” when construing limitation

The Hon’ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020] ruled that the date of filing of the application by

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Can Non-Restoration of GST Registration be brought within the ambit of “Right to Livelihood” under Article 21

The Orissa High Court, in the case of M/s Durga Raman Patnaik v. Additional Commissioner of GST (Appeals) and Others, [W.P.(C) No. 7728 of 2022], asked the appropriate officer to give a chance to the

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GST leviable on value of free Diesel filled in vehicles by Recipient for GTA Services

The AAR, Uttarakhand in the matter of M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service) [Ruling 10/2022-23 In Application No: 06/2022-23] an application filed by, ...

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Interest leviable only on cash portion of GST liability with retrospectively from July 1, 2017

The Hon’ble Chhattisgarh High Court in the case of M/s Abis Export India Private Limited v. State of Chhattisgarh, [WPT No. 100 of 2019], held that the amendment to Section 50 of the Central Goods..

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