GST Judgements

When a statement recorded under Section 70 under GST CGST Act, 2017 is Relevant and Admissible? -Analysis of Section 136 of CGST Act, 2017

As per the Gujarat AAR Decision in case of Shree Sawai Manoharlal Rathi it has been ruled that Interest on PPF and SB and on Personal Loans and Advanced to family/friends would be considered while calculating the "Aggregate Turnover".

From the conjoint reading of the provisions of Act and Rules, it appears that by prescribing the formula in Sub-rule 5 of Rule 89 of the CGST Rules,2017 to exclude refund of tax paid on "input service" as part of the refund of the unutilized input ta

High Court decided to grant the bail to the petitioner who is allegedly guilty of creating bogus firms/companies solely for the purpose of fraudulently creating and issuing GST invoices without any sale/purchase and actual movement of goods.

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

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

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

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

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

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