Clipped from: https://taxguru.in/excise-duty/hc-quashes-scn-retrieval-matter-call-book-16-years.html IDCOL Ferro Chrome & Alloys Ltd Vs Commissioner Central Excise, Customs & Service Tax (Orissa High Court) Court is unable to find any valid explanation
Category: GST
GST would apply if a rented residential building is sublet as hostel: AAAR | Business Standard News*
Clipped from: https://www.business-standard.com/article/economy-policy/gst-would-apply-if-a-rented-residential-building-is-sublet-as-hostel-aaar-123011300388_1.html Residential properties taken on rent by families or individuals for own use exempted Renting residential buildings to commercial entities that sublet them to
Order sent on old address without any effort from AO to send on correct address is barred by limitation
Clipped from: https://taxguru.in/income-tax/order-old-address-effort-ao-send-correct-address-barred-limitation.html DSV Solutions Pvt Ltd Vs DCIT (ITAT Mumbai) There was no forwarding, not even an effort to forward, the draft assessment order to
GST implication on rent of Immovable properties
Clipped from: https://taxguru.in/goods-and-service-tax/gst-implication-rent-immovable-properties.html Time of Supply of Services U/S 13 of CGST Act, 2017 The time of supply of services shall be the earliest of the following- 1. Date of
Alternative Remedy Not a Bar on Violation of Natural Justice Principles Irrespective of fact that Assessee filed Reply or Not, rules Chhattisgarh HC
Clipped from: https://www.taxscan.in/gst-alternative-remedy-not-a-bar-on-violation-of-natural-justice-principles-irrespective-of-fact-that-assessee-filed-reply-or-not-rules-chhattisgarh-hc/245066/ While overruling an order passed by the Single Judge, a division bench of the Chhattisgarh High Court has held that the alternative statutory
Mere issuance of SCN or letters of personal hearing is not adequate*******
Clipped from: https://taxguru.in/service-tax/issuance-scn-letters-personal-hearing-adequate.html Sai Construction Vs Assistant Commissioner of Central Tax (Telangana High Court) HC held that Mere issuance of show cause notice or letters of
GST: When any adverse decision is contemplated, personal hearing is a must
Clipped from: https://taxguru.in/goods-and-service-tax/gst-adverse-decision-contemplated-personal-hearing.html Graziano Transmission India Private Limited Vs State of Gujarat (Gujarat High Court) Section 75(4) of the CGST Act, 2017 provides that an opportunity
GST: When any adverse decision is contemplated, personal hearing is a must*****
Clipped from: https://taxguru.in/goods-and-service-tax/gst-adverse-decision-contemplated-personal-hearing.html Graziano Transmission India Private Limited Vs State of Gujarat (Gujarat High Court) Section 75(4) of the CGST Act, 2017 provides that an opportunity
CBIC constitutes Customs, Central Excise & Service Tax Settlement Commission to Settle Tax Notices*******
lipped from: https://www.taxscan.in/cbic-constitutes-customs-central-excise-service-tax-settlement-commission-to-settle-tax-notices/237696/ The Central Board of Indirect Taxes and Customs (CBIC) has constituted the much-awaited Customs, Central Excise & Service Tax Settlement Commission to resolve and settle
Taxation On Online Gaming – A Taxation Perspective*******
Clipped from: https://taxguru.in/income-tax/taxation-online-gaming-taxation-perspective.html 1. WHAT IS ONLINE GAMING –A BRIEF INTRODUCTION ? Online gaming usually works on a subscription model i.e. users get charged only if they
Time of supply of services – Section 13 of CGST ACT 2017*****
Clipped from: https://taxguru.in/goods-and-service-tax/time-supply-services-section-13-cgst-act-2017.html In my previous article I have discuss Time of supply of Goods ……..Now let us discuss Time of supply of services- Time of
RCM applicability on Residential dwelling under GST*****
Clipped from: https://taxguru.in/goods-and-service-tax/rcm-applicability-residential-dwelling-gst.html As per Notification No. 05/2022- Central Tax (Rate) Dated: 13th July, 2022 issued by GST council which has came into effect from 18th July, 2022,
Ex-parte orders violates principles of natural justice & entails civil consequences
Clipped from: https://taxguru.in/goods-and-service-tax/ex-parte-orders-violates-principles-natural-justice-entails-civil-consequences.html National Co-operative Consumer Federation of India Limited Vs State of Bihar (Patna High Court) The Hon’ble Patna High Court in National Co-operative Consumer Federation
GST on rent of the residential and commercial property
lipped from: https://taxguru.in/goods-and-service-tax/gst-rent-residential-commercial-property.html From the Goods and Services Tax (GST) perspective, renting of residential and commercial property is treated as a ‘supply of service’. The present
RCM on supply of Security Services
Clipped from: https://taxguru.in/goods-and-service-tax/rcm-supply-security-services.html Reverse Charge Liability on supply of security services (security personnel) Reverse charge mechanism (RCM) basically imposes the obligation on the recipient of services
GST Refund claim By Unregistered Person
lipped from: https://taxguru.in/goods-and-service-tax/gst-refund-claim-unregistered-person.html Circular No 188/20/2022-GST, Dated: 27.12.2022 Circumstances where unregistered person can claim refund of GST paid: – 1. Construction Contracts: – Where an unregistered buyer who
Why is the GST Tribunal a non-starter? – The Hindu BusinessLine***
Clipped from: https://www.thehindubusinessline.com/opinion/why-is-the-gst-tribunal-a-non-starter/article66343216.ece The absence of a viable appellate authority is a major lacuna of the GST regime that needs to be addressed immediately Appellate tribunal:
Subsuming electricity into GST | Business Standard News*******
Clipped from: https://www.business-standard.com/article/economy-policy/subsuming-electricity-into-gst-123010300936_1.html This will reduce costs for businesses, eliminate cross-subsidy and reduce the inefficiencies in the use of electricity by the agriculture and residential sectors
Why is the GST Tribunal a non-starter? – The Hindu BusinessLine***
Clipped from: https://www.thehindubusinessline.com/opinion/why-is-the-gst-tribunal-a-non-starter/article66343216.ece The absence of a viable appellate authority is a major lacuna of the GST regime that needs to be addressed immediately Appellate tribunal:
Loose ends in the draft | The Financial Express
Clipped from: https://www.financialexpress.com/opinion/loose-ends-in-the-draft/2935891/ The govt has done well to fast-track online gaming regulations, but certain provisions need to be fine-tuned MeitY appears to have made up
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