Purchase Tax and Penalty Upheld on Unregistered Dealer Purchases Used in Works Contracts Issue Whether purchase tax under Section 7-A of the TNGST Act and Section 12 of the TNVAT Act is leviable on materials (sand, gravel, jelly) purchased from unregistered dealers and used in the execution of works contracts. Whether Section 3-B of the… Read More »
Writ Challenge to Notification 9/2023 rendered Academic as Favorable STO Report Resolves Show Cause Notice Issue Whether a writ petition challenging Notification No. 9/2023-CT issued under Section 168A (extending the limitation period) and a consequential Show Cause Notice (SCN) in Form GST DRC-01 survives for adjudication when a subsequent report by the jurisdictional tax officer… Read More »
Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute Issue Whether logistics and freight forwarding services provided by an assessee to overseas clients qualify as a zero-rated “export of services” under Section 2(6) read with Section 16 of the IGST Act, or whether they fall under… Read More »