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 – 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 – It has been found in series of decisions this Tribunal and various High Courts where in respect of interpretation of law there are conflicting decisions, extended period of […]
Note – the law as its stands today is that if the party is able to show the proof of supply to SEZ Unit, then non-submission of “Bill of Export” […]
Room No. 229A, North Block, New Delhi, dated the 20th August, 2024 To, All Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive)/ Customs & Central Tax), All Principal Commissioners/ Commissioners […]
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 – A plain reading of Section 13 (4) makes it clear like cloudless sky that the ‘place of supply’ in relation to an immovable property for carrying out construction […]
Note – The amount received has been forfeited by the appellant subsequent to buyer failing to perform his part of contract with the appellant. The act of forfeiting the amount […]
Note – The appellant has invested their income in shares / mutual funds and also sold certain investments. They have acted like any individual who would invest funds in shares […]
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 […]
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