Posts Tagged ‘Return’

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 […]

Target incentives on sale of cars from manufacturer to dealer not considera...

Posted On December 26th, 2024

Note – It has been the consistent position of this Tribunal, that sale/target incentive/incentive on sale of vehicles and incentive on sale of spare parts received by assessee, could not […]

GST Council Recommendations 55th Council Meeting Held on 21st December 2024

Posted On December 22nd, 2024

Jaisalmer, Rajasthan, 21 st December 2024 The 55th GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in Jaisalmer, Rajasthan, today. The […]

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 […]

MEIS benefits cannot be sought to be refunded by customs contrary to stance...

Posted On December 3rd, 2024

Note – It would be impermissible for the customs authorities to either doubt the validity of an instrument issued under the FTDR Act or go behind benefits availed pursuant thereto […]

Notification 56 of 2023 CT not invalid for extension of limitation as limit...

Posted On December 2nd, 2024

Note – The limitation stands extended to the extent of the periods exempted by the Hon’ble Supreme Court in Re: Cognizance for extension of limitation (Miscellaneous Application No. 408 of […]

Form GSTR 3B filing date extended for assessees in Manipur

Posted On December 2nd, 2024

New Delhi, the 27th November, 2024 G.S.R…..(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of […]

ITC cannot be denied on tax paid on advance when there is proper document u...

Posted On November 22nd, 2024

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 […]

Relief to be given under Section 16 considering amendment by Finance No.2 A...

Posted On November 21st, 2024

Note – Since the issue involved in the present petition is directly and squarely covered by the judgment of this Court in the case of M/s.Sadhana Enviro Engineering Services vs. […]

Extension of due date for filing Form GSTR 3B - Jharkhand and Maharashtra

Posted On November 20th, 2024

New Delhi, dated the 18th November, 2024 G.S.R…(E).— In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 […]

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