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Search results for: Goods and Services Tax

GST Exemption on Imported Pharmaceutical Products

Parliamentary Panel Wants GST Exemption on Imported Pharmaceutical Products

A Parliamentary Panel has urged the Centre to grant GST exemption to imported pharmaceutical products utilized by hospitals or scientific institutions engaged in life-saving medication and treatment research. Adhir Ranjan Chowdhury, a Congress member and the Panel’s Chairman, emphasized that offering incentives to entities like cancer institutes would significantly bolster the development of medicines aimed […]

Delhi HC's Order in Case of Pratima Tyagi Vs GST Commissioner

Delhi HC: Some Factual Criteria Must Underlie Before Decision of GSTIN Cancellation

The decision to cancel the GST registration with the retrospective effect should be based on certain objective criteria, the Delhi High Court ruled. Justice Vibhu Bakhru and Justice Amit Mahajan noted that the petitioner’s GST registration was revoked due to a six-month lapse in filing returns, despite the petitioner regularly fulfilling this requirement during that […]

Kerala HC's Order for M/S. N.T.K. Jewellers

Kerala HC Orders Assessee for Filing Statutory Appeal, No Basis for Incorrect Service of GST DRC-01 Notice

Kerala High Court Justice Dinesh Kumar Singh recently instructed M/S. N.T.K. Jewellers to formally contest the Goods and Services Tax (GST) Adjudication Notice through a statutory appeal. This decision stemmed from the absence of evidence suggesting any issues with the proper delivery of the GST DRC-01 notice. M/S. N.T.K. Jewellers filed a challenge against the […]

Calcutta HC's Order for M/S. BBA Infrastructure Limited

Calcutta HC: GST Rule Under Section 16(4) Legally Valid Despite Overriding Effect of ITC Provisions

The Calcutta High Court upheld the constitutionality of Section 16(4) of the Central Goods and Services Tax Act, 2017, emphasizing the importance of adhering to time limits for filing Goods and Services Tax Returns over the legal right to claim Input Tax Credit (ITC). The order in appeal on 04.01.2023 is been contested by the […]

GST Instruction No. 05/2023 case of Northern Operating Systems Private Limited (NOS)

CBIC Issues Instructions No. 05/2023 GST Proceedings for Salary Secondment U/S 74(1)

On December 13th, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued a directive instructing officials that the application of section 74(1) of the CGST Act for issuing show cause notices should only occur when investigations reveal concrete evidence of fraud, deliberate misrepresentation, or withholding of facts to avoid tax. Furthermore, this evidence […]

Delhi HC's Order for Bhagat Ram Om Prakash Agro Pvt Ltd

Delhi HC: Roving Inquiry Per Order of Special Judge (PC Act) by GST Dept

The Delhi High Court has set aside the special judge’s instructions to carry out an extensive investigation by the GST department in the absence of any strict provisions. The panel comprising Justice Vibhu Bakhru and Justice Amit Mahajan noted that, besides the directions given on April 5, 2023, there were no justifications for the respondent […]

Delhi High Court Order for Neeraj Paper Marketing Ltd

Delhi HC Directs for Refund as Authority Forced to Deposit GST by Assessee During Search

The department has been instructed by the Delhi High Court to give a refund amount that the petitioner has deposited through a payment of Rs. 23,70,000 in cash along with interest at a yearly rate of 6%. The two-member bench comprising Justice Vibhu Bakhru and Justice Amit Mahajan has noted that a sum amounting to […]

Supreme Court's Order for Flipkart Internet Private Limited

SC Stays HC’s Order Related to GST Appeal Rejection for Pre-deposit from ECRL Instead of ECL, Relief to Flipkart

The Supreme Court in a major relief to the Flipkart Internet, has provided a stay on the rejection of the plea by the Patna High Court as non-maintainable for payment of Pre-Deposit for Goods and Services Tax (GST) appeal from Electronic Credit Ledger (ECRL) instead of Electronic Cash Ledger (ECL). The Supreme Court stayed the […]

Tamil Nadu GST AAR's Order for Shri R.Gopalsamy

TN AAR: GST Exemption on Rental Income for Storing Agricultural Products

For the case of Shri R.Gopalsamy, the Authority of Advance Ruling (AAR Tamilnadu) directed that the rent obtained via warehouse for storing the Agricultural Produce Exempt from GST. The Question and Ruling are as follows: Tamil Nadu GST AAR Ruling Applicant Name Shri R.Gopalsamy GSTIN of the applicant 33AEJFS5190J1ZO Applicant Samco Logistics LLP Tamil Nadu […]

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