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Rathore Building Material Vs Commissioner of State Tax (Allahabad High Court) Overview In a ruling dated December 1, 2023, the Hon’ble Allahabad High Court addressed the case of M/s. Rathore Building Material v. Commissioner of State tax [Writ Tax No 136 of 2023. The court ruled that Rathore Building Material, the petitioner, abided by the […]
Starting March 1, 2024, the National Informatics Centre (NIC) has announced that certain GST payers must have e-invoice details to generate GST e-way bills. This requirement applies specifically to e-invoice-enabled taxpayers involved in B2B and export transactions. However, for other transactions like B2C, the e-way bill process remains unchanged, operating as usual. Currently, businesses with […]
The Competition Commission of India received a welcome relief as GST authorities dropped a demand for ₹7.08 crore in service tax. The ruling clarified that the regulator isn’t required to register for service tax, negating any liability for the tax. The breakdown of the ₹7.08 crore demand includes ₹6.78 crore for service tax, along with […]
The Delhi High Court has ruled that denying an input tax credit (ITC) refund solely due to the absence of authenticated documents is not permissible. Justices Sanjeev Sachdeva and Ravinder Dudeja highlighted that although the petitioner had uploaded the necessary documents, the system failed to register them. Despite submitting the documents along with a response, […]
In a recent decision, the Patna High Court declared that the pre-deposit for upholding an appeal following Section 107(6)(b) of the CGST/SGST Act can only be made using funds from the Electronic Cash Ledger, not the Electronic Credit Ledger. The division panel, consisting of Justices Madhuresh Prasad and Chakradhari Sharan Singh, concluded that the pre-deposit […]
The Delhi High Court, in the case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF 2023 dated December 7, 2023], instructed the Revenue Department to electronically issue the summary of Show Cause Notice and Demand using Form GST DRC-01 & Form GST DRC-02. This ruling emphasized that the summary of Demand […]
No service tax is chargeable under security agency services, the Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled. Only due to the police charging a fee, it shall not become “a person committed in the business of furnishing the security” and, hence, no service tax can be charged, the bench of […]
Section 16(4) of the Goods and Services Tax (GST) is the attractive provision permitting assessees to avail the ITC lessening the cascading effect that is in the VAT regime which came with the influential catches and setbacks levied in the form of the conditions to be fulfilled transferring the vested ITC nature to a conditional […]
Life Insurance Corporation of India (LIC) announced that it has received a notification regarding payment of Goods and Services Tax (GST). Including interest and penalty, the notice stated the amount of Rs. 806 crore. LIC plans to challenge this decision and will file an appeal. The notice was received on January 1. According to LIC, […]
