Posts Tagged ‘Documents’

Fees received by Regulatory Commissions to discharge statutory duty not lia...

Posted On January 16th, 2025

Note – The Electricity Act makes no distinction between the regulatory and adjudicatory functions which it vests in and confers upon a Commission. Those functions are placed in the hands […]

Supplies in independant capacity under a bipartite agreement not intermedia...

Posted On January 16th, 2025

Note – The Petitioner manages IT infrastructure, editorial and content creation activities, customer support and custom usage report generation for the clients of its parent company situated in USA. Queries […]

Inspection Report on Valuation of imports is not an appealable Order

Posted On January 15th, 2025

Note – The Investigation Report from Special Valuation Branch is administrative and fact finding in nature as it does not purport to decide the lis or contest between the contending […]

Assigning of leasehold rights on immovable property not liable to GST as it...

Posted On January 9th, 2025

Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]

Clarification on ITC where supply is under Ex-works terms

Posted On January 2nd, 2025

North Block, New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

Clarification on GST liability on vouchers

Posted On January 2nd, 2025

North Block New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

Non filling of part of e-way bill need not result in detention of goods

Posted On December 19th, 2024

Note – Where there is no discrepancy in the goods which were physically found at the time of inspection and details of goods recorded in the E-Way Bill available with […]

Credits cannot be denied under Section 16(4) as it cannot override Section ...

Posted On December 17th, 2024

Note – The interpretation of Section 16 of CGST Act which covers eligibility and conditions for taking ITC, is that a right on ITC is created when a tax payer […]

Appellate authority to consider merits of appeal while deciding matter ex-p...

Posted On December 10th, 2024

Note – The Appellate Authority has a duty and an obligation under the statute to look into the merits of the matter and also examine the grounds raised by the […]

Importer does not lose right to contest re-assessment where enhanced value ...

Posted On December 4th, 2024

Note – Tribunal has consistently found that a valuation addition based solely on NIDB data would wholly unwarranted and that any such reassessment would have to be shored by independent […]

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