Posts Tagged ‘Documents’

Engineering and technical fee to Indian agent liable to be included in valu...

Posted On May 5th, 2025

Note – Purchase Order placed by appellant with foreign supplier M/s Harnischfeger Corporation, USA through his Indian distributor M/s Voltas Limited for purchase of spare parts of P&H Shovel which […]

Copies of test report to be given to assessee if Dept wishes to rely on the...

Posted On May 4th, 2025

Note – Unless a copy of the test report is furnished to the manufacturer, he would not be in a position to seek re-test within the specified period, if he […]

Affiliation fee at University level not liable to GST as activity of Univer...

Posted On May 4th, 2025

Note – The Petitioner University is creature of statute i.e., the Goa University Act, 1984. The Petitioner was established with a purpose of ensuring proper and systematic instruction, teaching, training […]

Proof of payment for refund on exports a requirement for services and not g...

Posted On May 4th, 2025

Note – Paragraph-4.6 of 2023 Circular provides that “as long as goods are actually exported… even if it is beyond the time frames as prescribed in sub-rule (1) of rule […]

Refund of pre-deposit cannot be denied on limitation grounds to avoid viola...

Posted On April 29th, 2025

Note – Once refund is by way of statutory exercise, the same cannot be retained neither by the State, nor by the Centre, that too by taking aid of a […]

Instructions on Processing Applications For GST Registration

Posted On April 18th, 2025

New Delhi, dated 17th April, 2025 To, All the Principal Chief Commissioners / Chief Commissioners Madam/Sir, Subject: Instructions for processing of applications for GST registration – regarding. References have been […]

Order to be set aside when reply of assessee was not considered

Posted On April 14th, 2025

Note – Once the reply to the show cause notice was filed, the indication made in the order impugned that no reply has been filed and various pleas, which were […]

Principle of mutuality in Associations holds good even for GST and there ca...

Posted On April 14th, 2025

14th April 2025 Bengaluru Editor: In a welcome verdict, the Kerala High Court in Indian Medical Association Kerala State Branch Vs UOI & Ors. (W.A. 1659 of 2024 Decided on […]

Post Export Conversion of Shipping Bill - Regulations of 2025

Posted On April 4th, 2025

New Delhi, Dated the 03rd April, 2025 S. O. … (E) — In exercise of the powers conferred by section 157 read with sections 84 and 149 of the Customs […]

Postal Imports Regulations 2025

Posted On March 31st, 2025

New Delhi, the 28th March, 2025 S.O…….(E).- In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central […]

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