Home Highlights August 2016 Year 2016 This

You may also like:

1. Seeking to revise/correct/file afresh declaration in GST Form TRAN-1 to enable it to claim transitional credit of eligible duties - This Court grants liberty to the...

2. Section 44B is a special provision for computing profits and gains of shipping business for non-residents at 7.5% of specified amounts like freight receipts. The issue...

3. GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

4. Doctrine of mutuality - Levy of GST on services provided by association to members - Constitutional validity of relevant provisions of Central and State GST Acts...

5. Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.

6. Opening of the GST Common Portal so as to enable the petitioner to claim the benefit of the input credit - A mandamus is issued directing the GST Council to consider the...

7. The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

8. Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify...

9. GST - There is no concept of Deemed Export - there is no provision for issuance of CT-1 form which enables merchant exporters to purchase goods from a manufacturer...

10. Rejection of application before Settlement Commission - The provisions for settlement are provided in a statute enabling the aggrieved person to come out with true facts...

11. Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

12. Levy u/s 234E - intimation u/s 200A - as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees...

13. Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could...

14. Levy of IGST - Scope and power of state legislature versus GST Council - The recommendations of the GST Council are not binding on the Union and States - Neither does...

15. Jurisdiction - Assistant Excise and Taxation Officer (Enf.) Gurugram was a ‘Proper Officer’ or not - Inter-state supply of goods - In view of the said enabling...