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The Andhra Pradesh High Court stated that a tax notice under Rule 142(1)(A) of the CGST Rules must be issued before a proper GST show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where a notice under Rule-142(1)(A) of the CGST Rules was not issued […]
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 Bombay High Court citing CBIC Notification No. 56/2023-Central Tax dated December 28, 2023, which extended the deadline for issuing show cause notices (SCNs) and orders, granted an interim stay on the garnishee notice. The State Tax Officer, Thane Division, Thane (Respondent No. 3) issued a Garnishee GST Notice in Form DRC-13 dated February 14, […]
The West Bengal Authority for Advance Ruling (AAR) ruled that the hiring of fitted assets, including air-conditioning systems, fire sprinklers, diesel generator (DG) sets, and electric installations, is categorized as a leasing or rental service and is subject to an 18% Goods and Services Tax (GST). The AAR made the ruling against an application submitted […]
The government, in relief to Goods and Services Tax (GST) payers, seems to have revised the rules of Central GST (CGST), permitting the recipients of goods and services up to two months to accept or reject a credit note and adjust the Input tax credit as per that. The taxpayers currently using the Invoice Management […]
A Special Leave Petition (SLP) has been dismissed by the Supreme Court, which was submitted via the revenue against Standard Chartered Bank for filing of TRAN-01 through another state’s Goods and Services Tax (GST) portal amid technical glitches. Revenue furnished the SLP contesting the ruling of the Telangana High Court, which kept the action of […]
The Telangana High Court stated that GST show cause notices and orders lacking the proper officer’s signature cannot withstand judicial scrutiny. The Division Bench of Acting Chief Justice Sujoy Paul and Justice Renuka Yara noted that “since Rule and prescribed Forms mandate requirement of signature of Proper Officer, its violation makes the notice/order vulnerable. Any […]
The Supreme Court has upheld the constitutional validity of Sections 69 and 70 of the Goods and Services Tax Act, which grant the power to arrest and summon. The Constitutionality of these provisions was contested on the basis that the Parliament does not have the legislative competence to legislate them. It was claimed by the […]
It was ruled by Allahabad High Court that the only absence of an e-tax invoice as of the technical issue in the Goods and Services Tax (GST) portal does not direct to tax evasion if all the other transit documents are in place. The ruling was issued in response to a writ petition filed by […]
