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 […]
Note – Respondent into ITSS and also into Marketing and Service Support service. Activities involved – (a) identification of customers, (b) providing information and educating potential customers, (c) procuring information […]
Note – Once proceedings have been initiated under KGST Act which culminated in the adjudication order, parallel/dual proceedings under CGST Act sought to be initiated by issuing Show Cause Notice […]
Note – Once it is admitted that the Verification Report which was not even mentioned in SCN, formed the basis of passing the order, petitioner ought to have have been […]
Note – There is no denial to the fact that the Notification No.56/2023-CT was issued without the recommendation of the GST Council. The use of the phrase “on the recommendation […]
Note – Credit blocked by Central Tax Authority (DGGI) post issuance of summons when the issue of ITC availment was already before State Tax Authority pursuant to summons issued by […]
Note – The practice of issuing a single, consolidated show cause notice for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents. The show cause […]
Note – The petitioner’s application for refund could not be rejected for the reason that BRCs evidencing receipt of sale proceeds, were not produced within the period of nine months […]
Note – The question was whether or not the appellant was eligible to avail credit when the duty was paid during provisional assessment under protest. Held: The assessee is eligible […]
Note – The granting “call option” is not an activity of rendering service. The SCRA defines securities to include both “rights in securities” and “derivatives”. The grant of call option […]
RCE Global Consultants Private Limited
Ground Floor, M P Arcade,
No. 458 & 459 18th Main Road, 4th T Block,
Jayanagar Bangalore, Karnataka 560041
Phone: +91 8041205845 , +91 8040973833
Email : srikantha@rceglobal.com
