“Whether in the facts and circumstances of the case, the promotional products/Materials and Marketing Items used by the Applicant in promoting their brand and marketing their products can be considered as “inputs” as defined under section 2(59) of the CGST Act, 2017 and GST paid on the same can be availed as input tax credit… Read More »
Authority of Advance Ruling Case Law : 127 Taxheal.com 45 Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?” Answer: The applicant cannot claim Input Tax Credit in relation to CGST-SGST separately in debit… Read More »
New GST order on Input tax Credit Reversal based on Letter of GST Officer Facts of the Case GST Officer issued letter stating that the petitioner had availed input tax credit on the basis of invoices issued by certain suppliers/firms. It is stated in the said letter that the investigations conducted by the departmental officials… Read More »
High Court Decision that Provisional Bank Accounts Attachemnt in GST can not be directly challanged in Court without filing objections with GST Officer under GST Act The statutory Rule provides for a procedure, where the person whose Bank Account has been attached, can seek for lifting of such attachment. Thus, the respondent, having sought for… Read More »
If Taxpayer does not appear after a dozen summons GST Department can take coercive action against him, including his arrest : HC HIGH COURT OF JHARKHAND Directorate General of GST Intelligence v. Pankaj Agarwal CHANDRASHEKHAR, J. ORDER NO. 05 CONT. CASE (CIVIL) NOS. 665, 668 TO 671 OF 2019 JULY 9, 2021 Ratnesh Kumar, Adv. for… Read More »
HIGH COURT OF PUNJAB AND HARYANA Rakesh Arora v. State of Punjab AVNEESH JHINGAN, J. CRM-M- 1511 OF 2021 JANUARY 28, 2021 Ashok Aggarwal, Sr. Adv. and Priyadarshi Manish, Adv. for the Petitioner. Gaurav Garg Dhuriwala, Sr. Dy. Adv. General and Sourabh Goel, Sr. Panel Counsel for the Respondent. ORDER 1. The matter is taken up for hearing through video conference… Read More »
AUTHORITY FOR ADVANCE RULINGS, TELANGANA Vajra Infracorp India (P.) Ltd., In re B. RAGHU KIRAN AND S.V. KASI VISWESHWAR RAO, MEMBER TSAAR ORDER NO.03 OF 2021 A.R.COM/30/2018 JULY 19, 2021 ORDER (Under section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance… Read More »
AUTHORITY FOR ADVANCE RULINGS, KERALA ST. Thomas Hospital, In re SIVAPRASAD S. AND SENIL A.K. RAJAN, MEMBER ADVANCE RULING NO. KER/108/2021 MAY 26, 2021 Tony M.P., CA for the Applicant. PROCCEEDINGS 1. M/s. ST. Thomas Hospital (hereinafter referred to as the applicant) is a healthcare project managed by Catholic Archdiocese of Changanassery and is a Charitable Trust registered under… Read More »
AUTHORITY FOR ADVANCE RULINGS, KERALA Chellanam Grama Panchayath, In re SIVAPRASAD S. AND SENIL A.K. RAJAN, MEMBER ADVANCE RULING NO. KER/100/2021 MAY 25, 2021 PROCEEDINGS 1. The applicant is a Local Self Government Institution and is engaged among other activities in leasing of wet land for fish farming. The applicant has allotted some wet land, i.e., water channel (paruthithodu chaal… Read More »
HIGH COURT OF DELHI SPNN Business Services (P.) Ltd. v. Commissioner of Central Tax (GST), Delhi RAJIV SHAKDHER AND TALWANT SINGH, JJ. W.P.(C) NO. 2435 OF 2021 CM NO. 7083 OF 2021 MARCH 5, 2021 Tarun Gulati, Sr. Adv, Ms. Vibhooti Malhotra and Bhuvnesh Satija, Advs. for the Petitioner. Satish Aggarwala, SPP, Jasneet Jolly, Gagan Vaswani, Advs. and I.O. Ajab Singh for the Respondent. ORDER 1.… Read More »