The High Court addressed the issue of determining the value of ...

High Court: In a job work case, value determination challenge u/s 107 WBGST/CGST Act. E-way bill issue. Petitioner to disclose all job work docs for redetermination.

Case Laws GST

June 19, 2024

The High Court addressed the issue of determining the value of supply in a job work scenario, challenging an order u/s 107 of the WBGST/CGST Act, 2017. The petitioner received goods for job work from outside the state, but faced interception and detention while returning the consignment after completion. The Court noted that if the value of supply cannot be determined u/s 15(1), it should be as prescribed. The petitioner did not disclose the contract, affecting value determination. The proper officer did not assess the transaction value under Section 15(1). The Court remanded the matter to the appellate authority for reevaluation, directing the petitioner to disclose all job work documents within 3 weeks. Petition disposed off.

View Source

← Previous Next →

The High Court addressed the issue of determining the value of ...

High Court: In a job work case, value determination challenge u/s 107 WBGST/CGST Act. E-way bill issue. Petitioner to disclose all job work docs for redetermination.

Case Laws GST

June 19, 2024

You may also like:

Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

Annual value determination - Estimating the value of the house property - assessee should be granted vacancy allowance.

The case involves the Appellant challenging the enhancement of declared values for clearances to the DTA Unit by the specified officer, MEPZ-SEZ. The Appellant's...

Works Contract Service - original works - service tax liability @40% or otherwise - There is failure on the part of learned Commissioner to allow the admissible...

The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal...

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of WBGST Act read with rule 41(1) of WBGST Rules - SGST

Validity of Re-determination of Value - Goods have already been cleared from the port of import after examination and enhancement of value - The Appellate Tribunal found...

Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and...

Highlights of Amendments in Service Tax (Determination of Value) Rules, 2006 - Article

Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

Computation of capital gain - determination of full value of consideration - section 50C/50D applicability - Having regard to the facts and circumstances of the case,...

Valuation - inclusion cost of material / reimbursement of expenses - where the value of materials and cost of execution of work for installation of electric lines are...

Valuation - Job work - the value adopted by the appellants under Rule 8 of the Central Excise (Determination of price of Excisable goods) Rules, 2000 was not in order...

The Calcutta High Court examined the maintainability of a petition challenging the validity of pre-show cause notices issued under section 74 of the WBGST Act, 2017. The...

Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

Quick Updates: