Service Tax can not be withheld if contractor services are exempt : HC The services provided by the petitioner to the respondent under the said work order are exempted from taxable services as the same form part of the exempted list of services under section 93 of the Finance Act, 1994. It is also pleaded… Read More »
Advance Ruling declared as Void as Assessee hided that proceeding pending before Directorate General of GST Intelligence : AAAR APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Assistant Commissioner of SGST v. Arihant Enterprises SMT. SUNGITA SHARMA AND RAJIV JALOTA, MEMBER ORDER NO. MAH/AAAR/SS-RJ/05/2019-20 SEPTEMBER 9, 2019 (Under Section 101 of the Central Goods and Services Tax Act, 2017… Read More »
Writ Petition in High court can not filed against Assessment order after Limitation Period :SC However, if the writ petitioner chooses to approach the High Court after expiry of the maximum limitation period of 60 days prescribed under section 31 of the 2005 Act, the High Court cannot disregard the statutory period for redressal of… Read More »
NO Detention of Goods unless Intention is to Evade Tax in GST :HC Detained goods & vehicle is to be released by GST department on deposit of requisite amount by the taxpayer We are of the view that at the time of detention and seizure of goods or conveyance, the first thing the authorities need… Read More »
GST Margin Scheme on Second hand jewellery purchased from unregistered person :AAR AUTHORITY FOR ADVANCE RULINGS Attica Gold (P.) Ltd., In re DR. RAVI PRASAD M.P. AND MASHHOOD UR REHMAN FAROOQUI, MEMBER ADVANCE RULING NO. KAR ADRG 15 OF 2020 MARCH 23, 2020 ORDER UNDER SECTION 9814) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST… Read More »
Taxpayer released on Bail if Imported Goods not re-exported and period not expired : HC Assessee was arrested for offence committed under GST .He was to be released on bail on furnishing personal bond with sureties The offence as alleged in the FIR is under section 132(1)(a) read with section 132(1)(h), (j) and (k) of… Read More »
TRAN 1 can be filed within 3 years as per Limitation Act till 30-6-2020: Delhi HC TRAN-1 Section 140 (1) is categorical. It states that the registered person “shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the… Read More »
FIR for lodged for bogus tax invoices will not be quashed : HC First information report are in respect of getting bogus firms declared/registered under the GST Act and fabricating documents/invoices with a view to evade Tax. The impugned first information report appears to have been lodged after scanning information available at the GST Portal… Read More »
Withdrawal Advance Ruling application allowed if Agreement cancelled : AAR AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Enlivening Technologies (P.) Ltd., In re DR. RAVIPRASAD M.P. AND MASHHOOD UR REHMAN FAROOQUI MEMBER ADVANCE RULING NO. KAR ADRG 05/2020 FEBRUARY 17, 2020 ORDER 1. M/s Enlivening Technologies Pvt. Ltd., (called as the ‘Applicant’ hereinafter), 5th Floor, Varthur Main Road, Ramagondanahalli, Bengaluru –… Read More »
GSTR 3B Rectification allowed in the month in which error occurred : HC The rectification of the return for that very month to which it relates is imperative and, accordingly, we read down para 4 of the impugned Circular No. 26/26/2017-GST dated 29-12-2017 to the extent that it restricts the rectification of Form GSTR-3B in… Read More »