Home Highlights July 2018 Year 2018 This

You may also like:

1. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

2. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

3. Non-reimbursement of differential tax amount - Scope the mutual agreement between the parties - situation post change in tax regime from Value Added Tax (VAT) to Goods...

4. Profiteering - purchase of Duplex Row House - it is alleged that the Respondent had not passed on the benefit of ITC although he had charged GST @12% w.e.f. 01.07.2017...

5. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

6. Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the...

7. Entitlement for issuance of C-Forms post the introduction of G.S.T. regime for natural gas - The High court extensively reviewed the applicability of C-Forms in the...

8. The respondent commenced a real estate project "Swastik Heights" in the post-GST regime, with commencement certificate issued on 08.03.2018 and GST registration...

9. Refund of GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change...

10. Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

11. Refund of differential tax - Input tax credit - rate of tax on LNG - situation post GST regime - The petitioners are entitled to get refund of amount of tax paid by it...

12. Profiteering - Courier Service - increase in the courier charges rate from ₹ 69.50/- to ₹ 80/- - There was no reduction in the rate of tax on supply of...

13. Benami GST Registration – Instructions on measures to prevent evasion of tax.

14. Levy of GST - time of supply - point of taxation - period involves both pre-GST period as well as post GST regime - flats allotted to land owner by the builder - As per...

15. The petitioners sought transfer of unutilized input tax credit available in their ledgers as on 02.06.2014 to the AP GST regime. The court held that Section 56 of the...