Experts CornerLakshmikumaran & Sridharan

by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9

ministry of law and justice
Legislation UpdatesNotifications

CGST (Second Amendment) Act, 2023 mandates 10 years of substantial experience in litigation for appointment of Judicial Member of GST Appellate Tribunal

gst
Legislation UpdatesNotifications

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
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76

indirect tax avatar
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60

Jurisdiction in Indirect Tax Appellate Structure
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28

Karnataka Authority for Advance Rulings
Advance RulingsCase Briefs

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.

Karnataka Authority for Advance Rulings
Advance RulingsCase Briefs

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 Authority for Advance Ruling
Advance RulingsCase Briefs

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
Case BriefsHigh Courts

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.

Madras High Court
Case BriefsHigh Courts

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

Authority for Advance Ruling 
Advance RulingsCase Briefs

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.

Allahabad High Court
Case BriefsHigh Courts

Allahabad High Court adjourned the tax writ of Paytm’s parent company, will decide the issue that whether the supply of mobile recharge coupons and DTH recharge vouchers to recipients, who are in other States, would be interstate supply or intra-state supply.

Legislation UpdatesRules & Regulations

    On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend

Delhi High Court
Case BriefsHigh Courts

    Delhi High Court: In a case filed questioning whether the cumulative sum of Rs. 1,80,10,000/- deposited on behalf of the

Hot Off The PressNews

    The 48th GST Council has made recommendations relating to changes in GST tax rates, measures for facilitation of trade and

Rajasthan High Court
Case BriefsHigh Courts

It suffered from non-application of mind and was in violation of mandatory requirement of section 75 (6) of the CGST Act.

Telangana State Authority for Advance Ruling
Advance RulingsCase Briefs

The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.

Appellate Authority for Advance Ruling
Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax

AAR
Advance RulingsCase Briefs

    Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service