GST Overhaul: Revised IGST and UTGST Rate Structure
Discover the latest IGST and UTGST rate changes announced by the Finance Ministry, effective from 22nd September.
CGST
SKY Lark Education Welfare Society an educational institution; will be exempted from service tax: CESTAT
“SKY Lark Education Welfare Society is imparting education to students of Swami Vivekanand Subharti University, enrolled under the distant learning programme, as per its curriculum and it is duly recognized under the laws of the Uttar Pradesh Government/UGC.”
Cheque Dishonour due to Frozen Account not Offence Under NI Act: Delhi High Court interprets “account maintained” under Section 138 NI Act
“Even though the cheque return memo may mention its reason for dishonor as “insufficient funds”, the fact remains that, the petitioners’ account was frozen by the CGST Department, and thus, it could not be said to be “maintained” by them.”
Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1
“In the government, there is no system of rectification of any return once it is filed. However, petitioner had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST.”
MoF notifies Sections relating to GST in Finance (No. 2) Act
Insertion of Section 128-A in CGST Act gave relief to the taxpayers who were burdened with their previous tax obligations.
Section 128-A of CGST Act notified providing relief to taxpayers having old tax obligations
Taxpayers are not required to pay extra interest or penalties on their previous tax obligations.
Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court
Calcutta High Court opined that an appeal is no substitute for revisiting of an ex parte order, especially when the defense of the petitioner is not on record.
Seemingly Settled Time-Limit for Filing of Refund Applications now Unsettled?
by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9
Age of appointment of President, Judicial Member & Technical Member increased vide CGST (Second Amendment) Act, 2023
CGST (Second Amendment) Act, 2023 mandates 10 years of substantial experience in litigation for appointment of Judicial Member of GST Appellate Tribunal
[52nd GST Council Meeting] Recommends Amnesty Scheme for Taxpayers
On 7-10-2023, the Goods and Services Tax Council held its 52nd Meeting under the Chairpersonship of Union Minister for Finance and Corporate
Online Money Gaming Under GST: The “Goods” Conundrum!
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76
Fixed Establishment: The Indirect Tax Avatar
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28
Supply of goods to overseas customer is treated neither as ‘supply of goods’ nor as ‘supply of services’: Karnataka AAR
Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.
18 percent GST rate applicable on sale of independent running business divisions: Karnataka AAR
Karnataka AAR said that transfer of ‘staffing business’, in sale of independent running business division, amounts to “supply of services” and not “supply of goods” under Sections 2(52) and 2(102) of CGST Act.
Gujarat AAR| 28 percent GST rate is applicable on PVC floor mats used in Four-wheel Motor Vehicles
The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST
Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.
State Tax Officer cannot prosecute if Central Authority has already initiated action in respect of the same subject matter: Madras High Court
Madars High Court said that truth will come out only when the petitioner appears before the respondent pursuant to the summons received by him and not otherwise. Further, held that if it is the same subject matter, the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter
KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder
KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.