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The recent ruling by the Madras High Court states that the director isn’t responsible for paying GST if it’s unclear whether the company can settle the dues during liquidation proceedings. During an inspection at SKMPL’s factory, State GST Officers seized documents leading to a show cause notice issued under Section 74 of the CGST & […]
The GST-Authority for Advance Ruling (GST-AAR), Karnataka bench, assessed the GST implications linked to renting residential spaces to students and working women, including the provision of various amenities. Following a precedent set by GST-AAR in prior cases involving Srisai Luxurious Stay in Bengaluru and VS Institute and Hostel in Noida, the AAR determined that providing […]
The refund of ITC accumulated because of the inverted duty structure to the Indian Oil Corporation Limited (IOCL) is been permitted by the Delhi High Court. The tax rate levied on the inputs excluding LPG which are more compared to the GST rate levied on bottled LPG. ITC has accumulated based on the tax rate […]
The introduction of GST in construction services has wielded significant influence over the industry’s dynamics. Understanding the nuances of GST within construction work is pivotal for ensuring operational smoothness and financial astuteness. Typically, construction services are subject to an 18% GST rate, yet exceptions exist. Affordable housing projects incur a minimal 1% GST rate, while […]
As per the Patna High Court under Article 226 of the Constitution of India, the extraordinary jurisdiction could not be invoked if the taxpayers’ losses file a legal plea to the Central Goods and Service Tax Act (CGST). The assessment order and the rejected appeal filed were been questioned by the M/s Punit Kumar Choubey […]
The Kerala High Court in the case of Chukkath Krishnan Praveen Vs. The state of Kerala permitted the rectification of GSTR-3B because GST ITC claimed as IGST rather than CGST and SGST. As Per the Official Judgment Ms N S Shamila learned Counsel for the petitioner, and Ms Jasmin M M learned Government Pleader for […]
The Hon’ble Allahabad High Court reviewed the matter of M/S Shree Krishna Traders Vs State of UP and another – 2023 (10) TMI 927 – Allahabad High Court and resolved the writ petition by overruling the impugned directive given. The court remitted the case back to the revenue division for further study, instructing them to […]
The Honorable Delhi High Court, in the matter of Bansal International v. Commissioner of DGST and Anr., granted the writ petition and ruled that interest at a rate of 6% will be payable for the duration beginning from the day immediately following the expiration of sixty days from the initial application until the submission of […]
The Delhi High Court, in the case of SANTOSH KUMAR GUPTA PROP. MAHAN POLYMERS (The Petitioner) Vs. UNION OF INDIA THROUGH SECRETARY (The Respondent), ordered the refund of GST paid involuntarily and under coercion. The person filing this petition operates a PVC resin trading business called M/s Mahan Polymers as a sole proprietorship. Registered under […]
