CGST Act Section 7, 17(5)(h) In one of the cases, it has been ruled that GST is not applicable on supply of 30 additional units given on purchase of 100 units at a price of 100 units because 130 units are supplied at price of 100 units. Since 30 units are also supplied, input tax […]

HSN 9963 S.No. of CGST Exemption Notification No. 12/2017 CT (Rate) 12   The services of leasing of a residential complex to lessee who further sub-lets it to the students or working professionals on a long term basis (3 months to 11 months) is exempt from the levy of GST as it qualifies as “Services

Hon’ble Gujarat High Court quashed the order for cancellation of GST Registration for the reasons of violation of principles of natural justice.   The applicant was served with show cause notice to cancel the registration under the CGST Act. In response to this show cause notice the applicant submitted that the SCN does not contain

Supreme Court has exercised its power under Article 142 of the Constitution of India by holding that the present order shall govern the order passed by the various high court i.e., PAN INDIA.   Key takeaways from the order : –  Notices issued under unamended section 148 of the IT Act shall be deemed to

These days the authorities are generally resorting to the tendency of blocking the balance lying in Electronic Credit Ledger (“ECL”, in short) merely on a vague premise of the view formed to protect the government revenue. Recently, in a challenge made before Hon’ble Bombay High Court, the court laid down various principles for interpreting rule 86A and inter-alia held

An Assistant Commissioner cannot refuse to comply with the order of superior authorities, and hence cannot act as if he is sitting in an appeal against the order of superior authority.   Observing the same, Hon’ble Bombay High Court in the case of Globus Petroadditions Private Limited 2022 (2) TMI 506 held that the Assistant Commissioner cannot

In a recent case, Hon’ble Guj High Court observed that the decision in subject case is squarely covered by the decision of this court delivered vide order dated 27.06.2019. Therefore, the tendency of the respondents in not sanctioning the refund despite judicial precedent being on records needs to be deprecated.   Therefore, Hon’ble court ordered

A bonafide issue which is subject matter of assessment under the Act cannot be a ground to proceed under Section 130 of the Act unless the same falls within four corners of Section 130(1) of the 2017 Act.   Observing the same, Hon’ble HC of P&H in the case of Shiv Enterprises vs State of Punjab

Hon’ble Supreme Court in the case of Radha Krishan Industries Vs State of HP 2021 (4) TMI 837 held that once the assessment order is issued, the provisional attachment shall cease. DC emphasized on the doctrine of proportionality i.e., the existence of a proximate or live link between the need for the attachment and the purpose which it

Once the full inquiry is conducted by the department which also resulted in issuance of show cause notice as well as order in original, the summon cannot be issued in that regard. In this case, the circular number 03/2017-CGST dated 05.07.2017 has also been challenged as the same is issued by Board instead of Commissioner.