Levy of GST - actionable claims or not - Even if it is admitted ...

Case Laws GST

February 18, 2019

Levy of GST - actionable claims or not - Even if it is admitted that there is a provisioning of service by the appellant to the end-customers, there cannot be any such service or actionable claim against the payback points not redeemed by them against anyone.

View Source

← Previous Next →

Levy of GST - actionable claims or not - Even if it is admitted ...

Case Laws GST

February 18, 2019

You may also like:

Power of RP to admit the Claims suo-motu - There is no such provision that the IRP shall admit the Claim without filing a Claim either in Form-B or in Form-C. - the IRP...

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...

Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime....

Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 -...

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

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

Profiteering - supply of restaurant service - The Respondent was legally not required to collect the excess GST and therefore, he has not only violated the provisions of...

Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN...

The AAR ruled that organizing physical/offline games or tournaments of contract bridge played for money does not constitute supply of 'specified actionable claims' u/s...

Applicability of GST - transactions of sale of vouchers - the vouchers traded by the Appellant are goods and not actionable claims - The supply of vouchers by the...

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...

Levy of GST - Valuation - inclusion of re-gasification charges - LNG imported by Customers - Section15 of the CGST Act? - the scope of re-gasification services covers...

Levy of tax on lotteries - the inclusion of actionable claim in definition “goods” as given in Section 2(52) of Central Goods and Services Tax Act, 2017 is not contrary...

Circular clarifies that insurance companies are not liable to pay GST on salvage/wreck value deducted from claim settlement amount, as salvage remains property of...

Levy of GST - GTA service - whether GST chargeable on actual amount of commission retained by him for arranging transport facility to their customers or he has to pay...

Quick Updates: