The Sikkim High Court rejected the plea seeking the refund of Central Goods and Service Tax (CGST) and 50% of Integrated Goods and Service Tax (IGST) paid through the electronic cash ledger. The Petitioner, M/s....
The Bombay High Court held that suspension and cancellation of importer exporter code number can be done only under Foreign Trade (Development and Regulation) Act, 1992 by the Director General of Foreign Trade (DGFT) or...
The Madras High Court while permitting assessee to resubmit corrected annexures to Form GSTR-3B held that in absence of an enabling mechanism the assessees should not be prejudiced from availing credit that they are entitled...
The Gujarat High Court while dismissing the plea challenging the validity of Rule 96(10) held that denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017. The petitioner, Cosmo Films Ltd....
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that 18% Integrated Goods and Service Tax (IGST) leviable on reimbursement of ‘Wellsone Commercial Card’ expenses from the subsidiary company to its ultimate Holding company. The...
The Patiala House Court granted bail to the person accused of fraudulently availing Input Tax Credit (ITC) and allegedly involved in the tax evasion to the tune of Rs. 26 Crores. It was alleged that...
The Bombay High Court directed the Authority to unfreeze the bank account of Boxster Impex and complete the investigation within 3 months. The Petitioner, M/s Boxster Impex Pvt. Ltd buys handicraft items from various sellers...
The West Bengal Authority of Advance Ruling (AAR) ruled that a 5% tax applicable to the Irrigation and Flood control Department, Govt of Jammu & Kashmir. The Irrigation and Flood control Department, Govt of Jammu...
The Comptroller and Auditor General of India (CAG) has come down on the utilization of cess collections by the Centre. The report further questioned the utilization of Integrated Goods and Services Tax (IGST) revenues. “Centre...
The Bombay High Court directed the respondent authority to refund an amount of Rs.4.73 Crores covered by 8 encashed bank guarantees with interest to the petitioner, LM Wind Power Blades India. The petitioner, LM Wind...
The Kerala High Court ordered the petitioner CIAL Duty Free and Retail Services ltd. (CDRSL) to pay the GST on input services including Concession Fee to respondent authority and claim Input Tax Credit (ITC) of...
The Gujarat High Court said that the time period to file an appeal would start only when the order is uploaded on the GST portal. The petitioner, Gujarat State Petronet Limited is an undertaking of...
The gross GST revenue collected in the month of July 2020 is ₹ 87,422 crore of which CGST is ₹ 16,147crore, SGST is ₹ 21,418 crore, IGST is ₹ 42,592 crore (including ₹ 20,324 crores...
The Gujarat High Court, while upholding the validity of section 13(8)(b) read with Section 2(13) of the IGST Act, 2017 held that the service provided by intermediary in India cannot be treated as “export of...
The Central Government has recently released the GST Compensation of Rs. 13,806 crore to States for March’2020. Taking this amount into account, entire compensation up to 2019-20 has been released to States. The total amount...
The Authority of Advance Ruling (AAR) Madhya Pradesh ruled that 18% of GST on coal handling and distributor charges whenever the supply of such service is intended to be made expressly to the consumers. The...
The Madras High Court, while allowing a petition, directed the Custom Authority to refund the entire excess amount paid as enhanced under protest, including the IGST amount duty within two months. The petitioner, M/s. Ruchi...
In view of the Covid-19 pandemic situation, the Government today extended relief to gems and jewelry sector by relaxing the requirement of reimport of cut and polished diamonds, which have been sent abroad for certification...
The Gujarat Authority of Advance Ruling (AAR) ruled that goods and services tax (GST) will be payable on goods sold to an overseas customer shipped directly from an overseas vendor, while the location of the...
The Authority of Advance Ruling (AAR) Karnataka issued the ruling on the online tests scored after human intervention are outside the purview of Online Information Database Access and Retrieval (OIDAR) and is exempted from paying...
The Authority of Advance ruling (AAR) ruled that Integrated Goods and Service Tax (IGST) is chargeable on ex-factory inter-State supplies. The applicant, M/s. Penna Cement Industries Limited are manufacturers of cement having two cement plants...
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