Note – Although sub-section (1) of Section 16 is conditional upon the fulfillment of the requirements as contained in sub-section (2), in our opinion, the incorporation as contained in sub-section […]
Note – Section 29(3) of the CGST Act clearly mandates that the cancellation of registration under this section shall not affect the liability of the person to pay tax and […]
Note – The tax amount which has already been credited to the Government by depositing an electronic cash credit ledger by the petitioner is required to be considered as a […]
Note – The Area Development Authority is not akin to the municipality constituted under Article 243Q(1) of the Constitution of India. In view of the decision of the Hon’ble Apex […]
Note – The power of the 3rd respondent GST Council is merely recommendatory. It is for the Government to fix appropriate rate on the goods that are classifiable under the […]
Note – Section 19 of the Constitution (101st Amendment) Act, 2016 and Article 246A enacted in exercise of constituent power, formed part of the transitional arrangement for the limited duration […]
Note – The revised definition of “governmental authority” and the few punctuations in the definition (two semicolons and two commas) and the conjunction ‘or’ have been noticed above. Literally read, […]
Note – When there is a specific entry covering a product/commodity, the test of common parlance is irrelevant in determining classification. Roasting is a process treated to be distinct from […]
Note – The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are […]
Note – The unadjusted TDS amount from VAT would have been otherwise refundable to the Petitioners if the same were not allowed to be carried forward as excess input tax […]
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