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CAclubindia Judgements



In this update we shall discuss a recent advance ruling pronounced by Tamil Nadu AAR in the case of VENBAKKAM COMMANDUR JANARDHAN, proprietor of M/s Law Weekly Journal on the issue whether the sale of DVD’s/CD’s containing the printed content in elec

Posted in GST  1 comments |   181 Views



Income/Revenue from Interest received from different sources, Partner's salary, received as partner, Salary received as Director from a Pvt. Ltd. Company, Rental income on Commercial Property Residential Property, of income out of maturity proceeds o

Posted in GST |   234 Views



The present update intends to discuss the recent advance ruling given by AAR Karnataka in the case of M/s T & D Electricals.

Posted in GST |   258 Views



The present update intends to discuss the Advance Ruling given in the case of M/s T & D Electricals. The question placed before the Advance Ruling was the requirement of separate registration for executing works contract in another State and leviabil

Posted in GST |   288 Views



The delay in retrospective amendment regarding computation of interest liability under GST regime has led to flood of writ petitions in High Courts seeking relief from recovery proceedings initiated by the government. The revenue authorities have con

Posted in GST |   272 Views



We hereby discuss one of the important aspect of any investigation, i.e., issuing summon to persons concerned with the investigation so as to take their statements and produce the documents which would form important evidence for the entire proceedin

Posted in GST |   304 Views



The provision contained in section 136 of the CGST Act, 2017 also states that a statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shal

Posted in GST |   308 Views



The applicant is engaged in the business of providing the tour operators with the ‘Ancillary services’ such as Elephant Ride, guide charges, assistance charges, home host dinner, lunch/dinner at local restaurants, boat ride, camel ride, and saree tur

Posted in GST |   355 Views



GST law was introduced with the objective of seamless flow of input tax credit but on actual implementation of CGST Act, 2017, admissibility of input tax credit has been restricted subject to provisions contained in section 17(5) of the CGST Act, 201

Posted in GST |   449 Views



Recently Gujarat High Court ([TS-858-HC-2018(GUJ)-NT-Torrent Power Ltd]) has held that when a company is engaged in the business of supply and distribution of electric power which is principal supply, the ancillary and related supply such as applicat

Posted in GST  1 comments |   500 Views



 








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