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1. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

2. Stock Transfer - When F-Forms are supplied and the consignor is asked to prove the transport of goods, it is the duty of the assessee to establish such transport, since...

3. Penalty order u/s 129(3) - non-filling up of Part B of e-way bill - Stock transfer - Since the goods in question were stock transfer from one Unit to another within the...

4. Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the...

5. Liability of GST - person liable to pay GST for transportation of goods - As per GST scheme of law, consignment note issuance, by whatever name called, is mandatory for...

6. The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of...

7. Levy of Tax - Stock Transfer of Goods - the Form 'F' would not be considered conclusive proof of Stock Transfer - the burden to prove that the transaction was of...

8. Input Tax Credit - Intra-state Stock transfer - This Tribunal is of the considered view that the dealer with a common TIN number can definitely claim input tax credit...

9. Branch transfers or stock transfers - The stipulations made in the declaration form ‘F’ are nothing but giving particulars of the relevant document in support of branch...

10. Denial of credit - Goods received on stock transfer basis - Revenue denied credit on the basis that it was stock transfer and not sale - credit allowed - AT

11. Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

12. Taxability of services provided without issuance of 'consignment note' under 'goods transport agency' service category on reverse charge basis was examined. It was held...

13. This case pertains to the transfer of shares and the issuance of a duplicate share certificate. The key points are: The National Stock Exchange (NSE) issued a "stop...

14. The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No...

15. Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)...