Note – The department cannot invoke the extended period of limitation merely because the returns were self-assessed. Even under the self-assessment scheme, the Tribunal has repeatedly held that the proper […]
Note – The petitioner being a foreign national, brought a chain and a kara by wearing them on his body while arriving from Bangkok. The same was not brought in […]
Note – The Petitioner into works contract, had not paid tax and not filed Form GSTR 3B returns for the period July 2017 to March 2018 till the visit of […]
Note – Where OMCs entered into MOUs essentially for ensuring that every OMC got smooth and uninterrupted supply of petroleum products all over India, at Import Parity Price, i.e. landed […]
Note – A registered person making a zero rated supply under LUT may claim refund of unutilized credit including that of Compensation Cess. Of course, it is needless to […]
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 […]
Note – The supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Applying the principles set out in Commissioner of […]
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 […]
Note – For purposes of the IGST Act, the empowering cross authorization provision says that inter alia, officers of State Tax are authorized to be proper officers for the purposes […]
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 […]
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