Determination of the place of removal for GTA services provided under F.O.R sale contracts. Eligibility of GTA services as input services under Rule 2 (1) of the CENVAT Credit Rules, 2004.
Union of India [WP (C)/ 529/2024 dated February 12, 2024], held that as per interim orders passed by the various High Court in respect to Notification No. 09/2023-CT dated March 31, 2023 (“the ...
The Allahabad High Court recently adjudicated the case of Shyam Sel And Power Limited vs. State Of U.P., focusing on the imposition of a GST penalty. The court examined whether the penalty was ...
Opined that, the provision of Section 16 (1) and (2) of the CGST Act, restricts credit of input tax to the recipient unless he pays the consideration to the supplier for inward supplies received by ...
Chief Commissioner of CGST & C.E. & Anr., the Gujarat High Court addressed the issue of whether the Electronic Credit Ledger (ECL) can be used for making pre-deposits when filing appeals under the ...
The Orissa High Court recently addressed the case of Bhagabati Prasad Kar vs. Superintendent of CGST & Central Excise, focusing on the acceptance of a GST return and the consideration of a revocation ...
Introduction: In a recent ruling by the Orrisa High Court, the case of Rakesh Kumar Sethi vs. Commissioner of Central Goods & Service Tax (CGST) sheds light on the acceptance of a GST return and the ...
Suspension of GST registration revoked if no decision within 30 days as per Rule 22 (3) of CGST/PGST Rules, 2017.
The court considered various legal precedents and medical opinions before concluding that bail for specialized treatment isn’t guaranteed under the PMLA. It emphasized that bail, even on medical ...
The Delhi High Court recently addressed the issue of retrospective cancellation of GST registration in the case of Supreme Enterprises versus Principal Commissioner of Goods and Service Tax, North ...
Introduction: The Ministry of Corporate Affairs, through the Registrar of Companies, Chennai, has imposed penalties on M/s ...
Conclusion : The Supreme Court’s ruling clarifies that commissions received from foreign buyers for services and procurement of goods do not qualify as intermediary services. This judgment provides ...