Search results for: Goods and Services Tax

A Goods and Services Tax ( GST ) demand notice and order issued u/s 74 of the Central Goods and Services Tax Act, 2017 has been quashed by the Punjab and Haryana High Court, following the earlier closure of proceedings u/s 61 of the Central GST Act. The case concerned JSB Trading, a firm dealing […]

Multiple petitions are been faced by the Bombay High Court related to the quashing of demand notices issued under the Goods and Services Tax (GST) Acts, submitted by separate entities engaged in the construction business. The HC suggested the applicants first approach all other remedies available to them to challenge their matter before approaching the […]

It was carried by the Delhi High Court that refunds, be it from the balance left in the electronic cash or the Electronic Credit Ledger, are considered at par and the Commissioner under the Central Goods and Services Tax Act may withhold both in the practice of its powers u/s 108. Section 108 provides the […]

The demand and penalty order passed u/s 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended after it found that the goods in transit were accompanied by proper tax invoice and the e-way bill had been set aside by the Allahabad High Court. A […]

The Noida Power Company Limited (NPCL) in an action set to propose certain financial relief to the power consumers in Greater Noida, has exempted 18% Goods and Services Tax (GST) on distinct ancillary services of the electricity distribution, as per the officials. The waiving off applicable to significant services to the electricity distribution sector makes […]

In an important case, the Bombay High Court ruled on Monday and invalidated a 2020 press release from the Union Ministry of Finance. This press release had put alcohol-based hand sanitizers under the category of “disinfectants” which is subject to an 18% Goods and Services Tax (GST). The court highlighted that such product classifications fall […]

There are only three weeks for the businesses to have one last chance to avail of the Input tax credit (ITC) and to settle the errors and omissions under the Goods and Services Tax (GST) mechanism. Experts warn that certain new changes introduced this fiscal year will affect their claims. CGST Law 2017 cites “A […]

The Kerala bench of the GST Authority for Advance Ruling (AAR) cited that the concessionaire agreement between the AAI and Adani Thiruvananthapuram International Airport Ltd is not a ‘transfer of business’, but a supply of services and therefore is obligated to GST. The judgment of the Kerala AAR ruling is opposite to the rulings passed […]