GST & Customs

Blog, News, GST & Customs

January 5, 2023

[Opinion] GST on Secondment Arrangement by MNCs in India

[2023] 146 taxmann.com 60 (Article) … Continue reading “[Opinion] GST on Secondment Arrangement by MNCs in India”

Blog, News, GST & Customs

January 4, 2023

[Opinion] SC in Sansera Engineering Limited – Rebate vs Refund – Implications under GST Laws

CA Sri Harsha – [2023] … Continue reading “[Opinion] SC in Sansera Engineering Limited – Rebate vs Refund – Implications under GST Laws”

Blog, News, GST & Customs

January 4, 2023

Readily available food & beverages, not prepared in restaurant not qualify as ‘restaurant services’: AAR

Case Details: Authority for Advance … Continue reading “Readily available food & beverages, not prepared in restaurant not qualify as ‘restaurant services’: AAR”

News, Blog, GST & Customs

January 3, 2023

GST revenue of Rs. 1,49,507 crores collected in the month of December 2022

Press Release dated January 1st, … Continue reading “GST revenue of Rs. 1,49,507 crores collected in the month of December 2022”

Blog, News, GST & Customs

January 3, 2023

Cancellation order not sustainable due to cryptic in nature & passed without personal hearing: HC

Case Details: Mahendra Junabhai Zala … Continue reading “Cancellation order not sustainable due to cryptic in nature & passed without personal hearing: HC”

Top Rulings 2023, Blog, GST & Customs

January 2, 2024

GST Rulings of 2023 | A Review of Top 25 Case Laws from Taxmann

In 2023, numerous consequential decisions … Continue reading “GST Rulings of 2023 | A Review of Top 25 Case Laws from Taxmann”

Blog, News, GST & Customs

January 2, 2023

Govt. notified amendments in service exemption notification as per recommendations of 48th GST Council Meeting

Notification No. 15/2022-Central Tax (Rate), … Continue reading “Govt. notified amendments in service exemption notification as per recommendations of 48th GST Council Meeting”

Blog, News, GST & Customs

January 2, 2023

[Opinion] Various Important Reconciliations under GST Annual Returns – GST Audit Series

[2022] 145 taxmann.com 626 (Article) … Continue reading “[Opinion] Various Important Reconciliations under GST Annual Returns – GST Audit Series”

Blog, News, GST & Customs

December 31, 2022

HC directs GST refund not to be denied due to non-compliance with circular where entitlement not in question

Case Details: Balkrishna Industries Ltd. … Continue reading “HC directs GST refund not to be denied due to non-compliance with circular where entitlement not in question”

News, Blog, GST & Customs

December 31, 2022

GST portal uploading constitutes proper service for SCN, not necessarily through email/SMS: HC

Case Details: Pandidorai Sethupathi Raja … Continue reading “GST portal uploading constitutes proper service for SCN, not necessarily through email/SMS: HC”