Blogs

Hon’ble Orissa High Court released the petitioner on interim bail for a period of four weeks from the date of release (now extended till April 2022 by subsequent orders) in case where the arrest was made even before submission of the prosecution report in a complaint case.   Read more about the case [Sandeep Mohanty versus […]

Authority for Advance Ruling in the State of Uttarakhand ruled that contract for supply of manpower services inclusive of safety kits to be worn by the manpower is still a contract for “Pure Service” and hence exempt under entry No. 3 of Not. No. 12/2017 CT (Rate) dated 28.06.2017. Read about the case M/s Green

Authority for Advance Ruling in the State of Maharashtra ruled that GST shall not be levied on recoveries made from employees for parental health insurance and towards notice pay. The authority in another States have ruled accordingly in past. But the findings in this ruling are worth taking note of. Read about the findings related to notice pay

Authority for Advance Ruling in the State of GOA in a case held that sale of land with basic amenities such as electricity poles, drainage line does not constitute supply. A very welcomed decision but still the taxpayers are advised to plan their transactions/agreements wisely. The authorities in another States have ruled against the assessee in

The procedural law related to filing of refund application has been given under Rule 89 to 97A of the CGST Rules, 2017. Rule 97A thereof clearly provides for manual filing as well as processing of refund applications. Therefore, circular providing only for electronic filing is not accordance with law as it renders rule 97A otiose.

  Hon’ble Allahabad High Court in a case of detention of goods highlighted that state authorities acting illegally and in an arbitrary manner are primarily responsible for restricting state government’s efforts in promoting free flow of trade in the State. Hence, imposed a cost of Rs. 20,000/-. Read about the case [S/S Shri Surya Traders Versus UoI

Hon’ble SC in the case of Union of India v  Shiv Raj and Ors. reported as (2014) 6 SCC 564 upheld the principle that ‘a person who hears the issue must decide’. In a GST refund matter, Hon’ble Gujarat HC quashed the order passed by an officer who did not hear the issue. The court also observed

The Authority for Advance Ruling, Maharashtra recently in a case held that GST shall not be levied on recoveries made at concessional rate from the employees namely, canteen recoveries, bus transportation recoveries. The authority also held that GST is not applicable on notice pay recoveries.  Rightly, recovery of notice pay cannot be considered as a

Due to the spike in Covid-19 cases across the country, special bench of Hon’ble Supreme Court comprising of Chief Justice NV Ramana, Justices L Nageswara Rao and Justice Surya Kant passed an order on 10.01.2022 (M.A. No. 21 of 2022), restoring its order dated 23.03.2020 and directed that the period from 15.03.2020 till 28.02.2022 shall

The Government/ local authorities invite bids for certain type of works which are in relation to functions entrusted to Panchayat or Municipality under article 243G or 243W of the Constitution of India. The Govt. has issued exemption for taxability of these contracts but it appears that these exemption entries have not been appreciated properly by