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GST Cases

BHARGAVA MOTORS vs. UOI & ORS.

Where assessee had filed GST TRAN-1 Form in GST portal to utilize credit available to it in pre-GST regime but his electronic credit ledger was not reflected with said credit, revenue was directed to either open portal so as to enable assessee to...

Subject : Transitional arrangement for input tax credit
In Favour Of : Assessee

DIRECTOR GENERAL OF ANTI-PROFITEERING vs. M/S. VTWO VENTURES

Respondent has acted in contravention of the provisions of Section 171 of the CGST Act, 2017 inasmuch as he did not pass on the benefit of reduction in the rate of tax to his recipients by way of commensurate reduction in the prices. Additionally,...

Subject : Anti-Profiteering Laws
Legislation Referred To : Sections 122(1)(i) & 171 of Central Goods and Services Tax Act, 2017 and Rule 133(3)(d) of Central G...
In Favour Of : Revenue

IN RE, SENCO GOLD LTD.

Input tax credit is admissible even if payment is made through book adjustment instead of any banking system. The GST Act and rules made there under does not restrict the recipient from claiming the input tax credit when consideration is paid...

Subject : Payment of Tax
Legislation Referred To : Sections 2(31), 16 and 49 of Goods and Services Tax Act, 2017 and Rule 19(8) of West Bengal Value Ad...
In Favour Of : Assessee

AMADEUS INDIA PVT. LTD. vs. PRINCIPAL COMMISSIONER, CENTRAL EXCISE, SERVICE TAX AND CENTRAL TAX COMMISSIONERATE

ORDER 1. The present writ petition by Amadeus India Pvt. Ltd.(AIPL) is in a narrow compass. The question that arises is whether prior to issuing the impugned show cause notice (SCN) dated 4th September 2018, the Office of the Principal...

Legislation Referred To : Sections 14 & 37B of Central Excise Act, 1944
Cases

ADITYA BIRLA SCIENCE & TECHNOLOGY CO. PVT. LTD. vs. COMMISSIONER OF CGST & CENTRAL EXCISE, RAIGAD
CESTAT Mumbai, May 17, 2019

Where assessee received services of an employee of service provider and service tax was collected by service provider even on cost of residential accommodation of said...

Subject : Cenvat Credit
In Favour Of : Assessee

CRODA INDIA COMPANY PVT. LTD. vs. COMMISSIONER OF SERVICE TAX-VII
CESTAT Mumbai, May 17, 2019

Commission received towards sale of goods of associated group companies in India was to be treated as export of services post 27.02.2010 and was exempted from service tax.

Subject : Export of taxable service
Legislation Referred To : Section 67, 75, 77 and 78 of the Finance Act, 1994, Rule 3 (2)(a)of Export of Service Rules, 2005, R...
In Favour Of : Assessee (Partly)

M/S. RUCHI SOYA INDUSTRIES LIMITED vs. COMMISSIONER CENTRAL EXCISE & CGST, UDAIPUR
CESTAT New Delhi, May 17, 2019

Where show cause notice itself had been issued on basis of ST-3 returns submitted by assessee, no suppression could be alleged against assessee to invoke extended period of...

Subject : Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded
Legislation Referred To : Sections 68(2), 73(1), 75 & 76 of Finance Act, 1994
In Favour Of : Assessee

M/S. BHANDARI CATERERS vs. PRINCIPAL COMMISSIONER CUSTOMS CENTRAL EXCISE & SERVICE TAX, INDORE
CESTAT New Delhi, May 16, 2019

1. The appellant has preferred this appeal on being aggrieved by the Order-in-Original NO. 27/PR.COMMR/ST/IND/2016 dated 30.03.2016 passed by the Principal Commissioner...

Legislation Referred To : Section 36B of Central Excise Act, 1944
GST Notification

D.O.No. IV(33)-16/2016-"Systems, Dated 28.02.2017

Migration to GST of existing Central Excise / Service Tax Assessees-reg.

D.O. Letter of Member IT DT (F.No.IV(33)16/2016-Systems), Dated : 06.01.2017

Migration of existing Central Excise/Service Tax Assessees to GST-reg

GST Tariff Notification

Notification No. 10/2019-Union Territory Tax (Rate), Dated 10.05.2019

G.S.R. 356(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii)...

Notification No. 09/2019-Integrated Tax (Rate), Dated 10.05.2019

G.S.R. 355(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section...

Notification No. 10/2019-Central Tax (Rate), Dated 10.05.2019

G.S.R. 345(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11,sub-section (5) of section 15, sub-section...

Notification No. 03/2019-Union Territory Tax (Rate), Dated 25.04.2019 (Corrigendum)

G.S.R. 328(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.3/2019-Union Territory Tax (Rate), dated the...

GST Press Release

Press Release, Dated 14.05.2019

Examination for confirmation of enrollment of GST Practitioners to be conducted by NACIN

Press Release, Dated 01.05.2019

GST Revenue collection for April, 2019 recorded highest collection since GST implementation

Press Release, Dated 16.04.2019

Examination for Confirmation of Enrollment of GST Practitioners

Press Release, Dated 01.04.2019

GST Revenue collection for March, 2019 crossed Rupees One Lakh Crore and recorded Highest Collections in the FY 2018-19