Home Highlights August 2016 Year 2016 This

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1. Seeking grant of regular bail u/s 439 of CrPC - Offence punishable u/s 132(1)(i)(i) of GST Act - bogus purchasers - GST registration was either suspended or cancelled -...

2. The Instruction addresses concerns from trade regarding transferring goods between Section 65 Units under the Customs Act. It emphasizes deferred duty payment when goods...

3. HC ruled that assessment order lacking Document Identification Number (DIN) is invalid and non-est, following Supreme Court precedent in Pradeep Goyal case. The court...

4. HC directed State Authorities to process petitioner's GST refund claim after verifying facts and entitlement. The decision stemmed from respondents' inaction despite...

5. GST on Services of Business Facilitator (BF) or a Business Correspondent(BC) to Banking Company.

6. GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company

7. The Assam State GST Circular No. 3/2023, addresses the structured approach and guidelines for the scrutiny of returns under the GST framework. This directive builds on...

8. HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through...

9. The draft modalities outline the proposed operations for E-Commerce Export Hubs (ECEH), designated areas facilitating cross-border e-commerce activities. Key aspects...

10. HC set aside GST registration cancellation and appellate authority's order, granting petitioner one final opportunity to remedy default. Following precedent in Subhankar...

11. Cancellation of GST Registration - Legal Validity of Retrospective Cancellation - The court acknowledged the lack of clarity in the show cause notice and the absence of...

12. The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges...

13. HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated...

14. HC set aside GST assessment order due to absence of assessing officer's signature, holding it as a fatal procedural defect. The court determined that signature...

15. CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for...