Posts Tagged ‘Cess’

Appeal can be allowed without pre-deposit where bank account frozen and amo...

Posted On November 21st, 2024

Note – It is well settled that the amount to be paid as pre-deposit is for filing or entertaining the Appeal and not for realization of the tax amount. In […]

SCN to be properly served on assessee to enable him to respond and not just...

Posted On November 11th, 2024

Note – Neither the show cause notice nor the impugned order of assessment has been served on the petitioner by tender or RPAD, instead it had been uploaded in the […]

Rule 96 sub rule 10 is ultra vires Section 16

Posted On October 30th, 2024

Note – Rule 96(10) of the CGST Rules, as inserted by notification No.53/2018-CT dated 09-10-2018 w.e.f. 23-10-2017 is declared ultra vires the provisions of Section 16 of the IGST Act […]

Clarification on doubts regarding Section 128A

Posted On October 16th, 2024

New Delhi, dated the 15th October, 2024 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) The Principal Directors General / Directors General […]

No recovery based on subsequent overruling verdict of Court if earlier acti...

Posted On October 10th, 2024

Note – As is well settled, all legal proceedings on the date when are being decided by any Court, would be governed by the law laid down by the Hon’ble […]

Notification for rectification us 16(5) confirming process to be followed f...

Posted On October 9th, 2024

New Delhi, the 8th October, 2024 S.O. 4373(E). In exercise of the powers conferred under the section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) […]

Clarification on refund where tax paid at later date after initially claimi...

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax and Central Tax (Audit) (All) The Principal Directors […]

Summary of Recommendations during 54th meeting of the GST Council on 09.09....

Posted On September 10th, 2024

GST Council recommends Group of Ministers (GoM) on life and health insurance related GST with existing GoM on Rate Rationalisation; to submit report by end of October 2024 GST Council […]

Extended period cannot be invoked where interpretation of law involved and ...

Posted On August 29th, 2024

Note – It has been found in series of decisions this Tribunal and various High Courts where in respect of interpretation of law there are conflicting decisions, extended period of […]

Works contract executed outside India through fixed establishment not liabl...

Posted On August 13th, 2024

Note – A plain reading of Section 13 (4) makes it clear like cloudless sky that the ‘place of supply’ in relation to an immovable property for carrying out construction […]

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