Perils of clause (aa) to Section 16(2) of the CGST Act for a Registered Person under GST
by Nirav Karia† and Vatsal Bhansali††
Cite as: 2023 SCC OnLine Blog Exp 15
CGST Act
KAAR | Reverse Charge Mechanism not applicable on reimbursement of expenses on actuals to a whole-time director of the company
KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.
Claims of various stakeholders to be considered by Resolution Professional in accordance with law; NCLT, Chandigarh emphasizes
That various stakeholders are to be considered by the Resolution Professional under the relevant provisions of IBC andin accordance with law, and the same should be placed before the CoC for approval. Thus, the resolution plan was sent back for approval by the Committee of Creditors.
Who is an E-Commerce Operator? Karnataka AAR answers
Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and
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
Can Lease Rental come under the purview of ‘Operational Debt’? NCLAT elucidates
National Company Law Tribunal, New Delhi: The Bench of Ashok Bhushan J., Chairperson, Rakesh Kumar Jain and Rakesh Kumar, JJ,
MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report
Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of
Ker HC | CGST registration; HC dismisses petition challenging cancellation registration on observing undue delay and carelessness on part of petitioner
Kerala High Court: A.M. Badar, J., dismissed the petition challenging cancellation of CGST registration observing that the petitioner had remedy of challenging
Del HC | “Ss. 69 and 132 of CGST Act prima facie valid; Power to arrest and prosecute is prima facie ancillary to power to levy and collect GST”: Read HC’s detailed analysis
Delhi High Court: The Division Bench of Manmohan and Sanjeev Narula, JJ., upheld the validity of Sections 132 and 69 of the
Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey & Speedo
Authority for Advance Ruling, GST: A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint
Utt HC | Precondition of appeal under CGST Act must be payment of the demanded tax and 10% of the disputed amount
Uttaranchal High Court: A Division Bench of Ramesh Ranganathan, CJ and Alok Kumar Verma, J. entertained a special appeal filed against the
All HC | Supply of imported goods to and from Duty Free Shops – an inter-State supply under IGST Act as goods do not cross the customs frontier
Allahabad High Court: A Division Bench of Pankaj Kumar Jaiswal and Rajnish Kumar, JJ. dismissed a PIL seeking to ensure that the
Gujarat HC issues notice to Union & State Govt over constitutionality of National & State GST Appellate Tribunals
Gujarat High Court: The Court heard a petition filed by two Chartered Accountants, challenging the constitutionality of the National and State/ Regional