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Orissa HC's Order for Kiran Motors

Orissa HC: Pre-deposit Appeal Under GST Can Be Done Via E-Credit Ledger Instead of the E-Cash Ledger

The Orissa High Court in a recent judgement ruled that a pre-deposit under GST appeal could be incurred via Electronic Cash Ledger (ECL). The Petitioner, Kiran Motors urged to set aside the order dated 31.03.2023 passed by the Addl. Commissioner of Central Tax (CT) & Goods and Service Tax(GST) is that the appellate authority denied […]

GST AAR's Order for Punjab State Transmission Corporation Ltd

PB AAR: Electricity Transmission Lines Would Attract 18% GST on Shifting

The Punjab Bench of the Authority for Advance Ruling (AAR), in the case of Punjab State Transmission Corporation Ltd. has ruled that shifting of Electricity Transmission Lines is subject to GST. The assessee is operating the business of Transmission of electricity which is not under the law, vide GST Notification No. 12/2017 released on 28th […]

Delhi HC's Order for Ashish Garg Proprietor Shri Radhey Traders

Cancelling GST Registration Retroactively Without a Valid Reason is Arbitrary

The Delhi High Court’s recent ruling in the case of Ashish Garg, the Proprietor of Shree Radhey Traders Vs the Assistant Commissioner of State Goods and Services Tax (SGST), Delhi Zone-7 Ward-82 in 2023 (7) TMI 1229, established that while the Revenue Department has the authority to cancel GST registration from retrospective date, such action […]

Kerala GST AAR's Order for M/s. Dhathri Ayurveda Private Limited

Kerala AAR: 12% GST Rate on ‘Dhathri Dahasamani’ Under Heading 2103 90 40

The product of Dhathri Ayurveda Private Limited called “Dhathri Dahasamani”, which is used as a flavour and taste component in drinking water, would get categorized as Mixed Condiments and Mixed Seasonings under the Heading 2103 90 40 of the First Schedule to the Customs Tariff Act, 1975, drawing a 12% GST, the Kerala Authority for […]

All About New GST DRC-01C Form

GST DRC-01C Form for ITC Difference in GSTR 2B and 3B

On August 4, 2023, the Central Government vide notification no. 38/2023 has told the Central Goods and Services Tax (CGST), the rules of 2023. Certain rules would have been revised and also inserted new ones. A new rule 88D would have been inserted into the CGST rules through the same revision which describes the way […]

51st GST Council Meet Over Tax Rate on Online Gaming

51st GST Council Meeting: Key Updates on Online Gaming

The 51st GST Council meeting on the date August 2nd, 2023 was conducted via video conferencing in New Delhi with Union Finance Minister Nirmala Sitharaman, presiding over the meeting with Union Minister of State for Finance Pankaj Chaudary, Revenue Secretary Sanjay Malhotra, and several state ministers. The gaming industry is quite disappointed with the GST […]

Madras High Court's Order for M/s. M.B.M. Steels

Madras HC: Non-Existing Suppliers Can’t be Verified for GST Demand Without Giving Them a Chance to be Heard

In the matter of M/s. M.B.M. Steels vs. The Assistance Commissioner (ST), the Madras High Court stated that if the taxpayer received an inward supply from a non-existent taxpayer, the petitioner should be given an opportunity for a personal hearing before pursuing recovery action. The petitioner is a dealer of hardware and has a GST […]

AP HC's Orders for Thirumalakonda Plywoods

AP HC: GSTR-3B Late Filing Can’t Delay GST Credit Claiming Process U/S 16(4)

The High Court of Andhra Pradesh for the case of Thirumalakonda Plywoods Vs. The Assistant Commissioner would incorporate three crucial observations: (i) Point No.1: The time limit specified to claim input tax credit (ITC) U/s 16(4) of APGST Act/CGST Act, 2017 is not violative of Articles 14, 19(1)(g) and 300-A of the Constitution of India. […]

Ahmedabad GST AAR's Order for Jivagro Limited

AAR: 18% GST on Rapigro, Classifies Under Plant Growth Regulator

An 18% GST shall be levied on the Rapigro, The Ahmedabad Bench of the Authority of Advance Ruling (AAR) stated. ‘Rapigro’ would be categorized as a Plant Growth Regulator and not a fertilizer, the bench of Amit Kumar Mishra and Milind Kavatkar witnessed. The petitioner, M/s. Isagro has the business of manufacturing the product Rapigro […]

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