Constitutional Validity of Section 103(1)(b) of the GST Acts - ...

Case Laws GST

May 5, 2022

Constitutional Validity of Section 103(1)(b) of the GST Acts - applicability of advance ruling appellate orders passed in the case of other taxable persons having identical facts and circumstances are binding on all authorities who are subordinate to the Chief Commissioners of CGST and SGST which constitute the advance ruling appellate authority - Notices issued - HC

View Source

← Previous Next →

Constitutional Validity of Section 103(1)(b) of the GST Acts - ...

Case Laws GST

May 5, 2022

You may also like:

Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. -...

Classification of goods - rate of GST - educational institution or not - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - The Ruling...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

Scope of Advance Ruling - Tax payable as RCM under Notification issued u/s 9(3) of GST Act, 2017 - “State Tax due” under SGST Act, 2017 or not? - Rajasthan Investment...

Scope of advance ruling - AAR obtained the ruling by fraud or suppression of facts - misdeclaration of facts - search proceedings were initiated - appellant was also...

Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

Validity of Advance ruling - Obtaining ruling by suppression of facts - Investigation proceedings were pending - the Advance Ruling cannot be used as a mechanism to...

Scope of Deposits - amounts collected by the petitioners for sale of immovable property as advance - would come under the purview of ‘deposits’ or would exempt from the...

CESTAT Mumbai analyzed the case involving 'API supari' to determine the rate of duty and the applicability of Advance Ruling u/s 28J of Customs Act, 1962. The tribunal...

Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare...

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

Validity of Advance Ruling application obtained - matter was alreay pending before DG GST Intelligence - suppression of material facts or not - Taxpayer has not brought...

The Appellate Authority for Advance Ruling (AAAR) considered the maintainability of an Advance Ruling application regarding the deduction made by the Appellant from...

Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing...

Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1)...

Quick Updates: