The High Court held that Rule 55 of the CGST Rules, 2017 applies ...

Acetylene gas supply not covered u/r 55, requires tax invoice - High Court directs authorities to revisit penalties.

Case Laws GST

September 25, 2024

The High Court held that Rule 55 of the CGST Rules, 2017 applies only to the four circumstances mentioned in Rule 55 (a) to (d), and the supply of Acetylene Gas is not covered by Rule 55 (a). Therefore, the goods should have been covered by a tax invoice. The competent authorities were directed to consider the case u/s 122 of the CGST/SGST Acts and impose appropriate penalties. Any amount recovered from the petitioner due to the previous order shall be refunded or adjusted against future tax liabilities by crediting the electronic cash register. The petition was disposed of accordingly.

View Source

← Previous Next →

The High Court held that Rule 55 of the CGST Rules, 2017 applies ...

Acetylene gas supply not covered u/r 55, requires tax invoice - High Court directs authorities to revisit penalties.

Case Laws GST

September 25, 2024

You may also like:

Penalty for false invoice - Section 55(2) AP VAT Act states that any VAT dealer, who issues a false tax invoice or receives and uses a tax invoice, knowing it to be...

Classification of supply - supply of cooking gas through pipeline from the gas banks installed at the project premises - the applicant is providing facility and property...

Classification of supply - pure supply of goods or pure supply of services? - The impugned contract, in the instant case, is a composite supply where the principal...

Time of supply for continuous supply of goods under the CGST Act. Section 12(2) provides for fixing the time of supply as either the date of invoice or the date of...

Requirement to issue tax invoice - In the instant case, two separate supplies take place. The first one is made by the contractor to the applicant and thereafter another...

Interpretation of the term “a contract” - TDS applicability under section 51 of the GST Act - no contract or contract of continuous supply - In the first scenario, since...

Input tax credit - Reversal of ITC - the applicant can avail the Input Tax Credit of the full GST charged on the invoice of the supply and no proportionate reversal of...

Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

Classification of goods - compressed air and cooled air - the entry No. 55 Part III Schedule II is very specific and clear on the subject as all type of gases such as...

Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that...

Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

Transportation of goods without issue of invoice - Rule 55 of the Central Goods and Services Tax Rules, 2017 - Rule 55(5) amended to include Transportation in batches or lots

Exemption under N/N. 67/95-CE - Clearances of acetylene gas for captive consumption - the use of railway tracks are meant for production of goods. The acetylene gas used...

Cenvat Credit - use of oxygen and acetylene gases as input - assessee is entitled to avail CENVAT credit on oxygen and acetylene gases which are being used in repair and...

Quick Updates: