Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28
CGST
Supply of goods to overseas customer is treated neither as ‘supply of goods’ nor as ‘supply of services’: Karnataka AAR
Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.
18 percent GST rate applicable on sale of independent running business divisions: Karnataka AAR
Karnataka AAR said that transfer of ‘staffing business’, in sale of independent running business division, amounts to “supply of services” and not “supply of goods” under Sections 2(52) and 2(102) of CGST Act.
Gujarat AAR| 28 percent GST rate is applicable on PVC floor mats used in Four-wheel Motor Vehicles
The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST
Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.
State Tax Officer cannot prosecute if Central Authority has already initiated action in respect of the same subject matter: Madras High Court
Madars High Court said that truth will come out only when the petitioner appears before the respondent pursuant to the summons received by him and not otherwise. Further, held that if it is the same subject matter, the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter
KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder
KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.
Allahabad High Court orders interim stay on the GST demand of Rs. 1,081 crores against Paytm’s parent company, One 97 communications
Allahabad High Court adjourned the tax writ of Paytm’s parent company, will decide the issue that whether the supply of mobile recharge coupons and DTH recharge vouchers to recipients, who are in other States, would be interstate supply or intra-state supply.
CBIC notifies CGST (Fifth Amendment) Rules, 2022
On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend
Delhi High Court | Tax, interest and penalty collected by Revenue during the investigation, without following due procedure, is involuntary; Assessee entitled to refund
Delhi High Court: In a case filed questioning whether the cumulative sum of Rs. 1,80,10,000/- deposited on behalf of the
GST Council recommends to decriminalise certain offences u/s 132; increase in threshold of amount of tax for prosecution
The 48th GST Council has made recommendations relating to changes in GST tax rates, measures for facilitation of trade and
Characterising it as ‘sketchy’ and ‘non-speaking’, Rajasthan High Court sets aside the order of the Joint Commissioner, GST
It suffered from non-application of mind and was in violation of mandatory requirement of section 75 (6) of the CGST Act.
TSAAR| Works executed for the Governmental Entity or Authority will be taxable at 9% CGST and SGST each
The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.
Maharashtra Appellate Authority for Advance Ruling | “One Stop Crises Centre” Scheme can be construed as subsidy, not subject to GST; Set aside MAAR ruling
Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax
Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees’ portion of canteen and transportation charges
Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service
Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017
Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by
Whether investigation post filing of an application for advance ruling would debar the applicant from seeking advance ruling? Telangana High Court answers
Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the
When does a vessel support service qualify as ‘Export of Services’? AAR explains
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided
Madras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing ‘rejected’ would not suffice
Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22
AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST
Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State