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The Kerala High Court ruled that a college providing food through its canteen, despite being managed by an educational trust, must register under the KVAT Act. From the taxpayer, the bench does not agree that even if it is presumed that the sales in the canteen are discoverable to be assessable under the provisions of the […]
In a recent ruling, the Madras High Court held that a works contract involving track doubling and associated infrastructure development under the purview of Rail Vikas Nigam Limited (RVNL) is subject to 12% GST, not 18% as claimed by the tax authorities. Justice Mohammed Shaffiq, delivering the judgment, emphasized that while exemption notifications should be […]
With the implementation of the goods and services tax (GST) in July 2017, businesses with multi-state GST registrations are under confusion about the process of distributing common input tax credits (ITC) available on services to lower net GST liability. Some of the entities have chosen the input service distributor (ISD) process to allocate the common […]
The Karnataka Appellate Authority for Advance Ruling (AAAR) held that no Goods and Services Tax (GST) can be imposed on additional surcharges paid by Open Access (OA) consumers to government-owned electricity suppliers. The application before the AAAR was filed via M/s Chamundeshwari Electricity Supply Corporation Limited (CESCL), a public sector company owned by the Government […]
Discovering that the GST refund claim was filed within 2 years from the “relevant date” as specified in Explanation 2(a) to Section 54(14) of the CGST Act, the Madras High Court clarified that a refund claim cannot be refused based on the retrospective operation of the Proviso to Rule 90(3) of the CGST Rules. The […]
As the end of the financial year approaches, businesses need to ensure that they are complying with their Goods and Services Tax (GST) obligations. The GST system can be complex, with various rules and regulations that need to be followed, which is why having a checklist can be incredibly helpful. In this article, we will […]
The West Bengal Authority for Advance Ruling Goods and Services Tax (AAR) in a case has ruled that the Goods and Services Tax (GST) exemption is not subjected to the supply of manpower services before Webel Technology Limited. The petitioner, Webel Support Multipurpose Service Cooperate Society, is a cooperative society registered under the West Bengal […]
The Hon’ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner of Customs House IGST Section & Ors. [Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025], has permitted the refund claim via the taxpayer of the Integrated Goods and Services Tax (“the IGST”) […]
A GST demand order issued against Kapton Alloys Private Limited has been set aside by the Gujarat High Court, citing a breach of the principles of natural justice. The court ruled that the adjudicating authority failed to provide a personal hearing, even after the taxpayer requested one. Under Articles 226 and 227 of the Constitution, […]
