posted in articles DGGI Officers entitled to issue summons under Section 70 of CGST Act
posted in articles Gujarat High Court took up the petitions wherein allegations of threats, pressure, coercion and physical violence - to the extent of attempted suicide by a taxpayer were levelled against the tax officials
posted in articles Goods cannot be detained on the basis of suspicion that some other goods that might have been transported under cover of the invoices that numerically fell between the numbers shown in the invoices
posted in judiciary The action of freezing the bank account of the petitioner under Section 110 of the Customs Act may not be valid
posted in judiciary The refund claim rejected without giving reasons is a 'non speaking order' which is liable to be set aside - writ petition allowed by way of remand
posted in judiciary Person supplying goods and services on behalf of another person are mandatorily required to obtain registration under Section 24, irrespective of their turnover: Gujarat AAR
posted in judiciary Input tax credit shall be available to health care services providers to the extent inputs are used for providing taxable services: Karnataka AAR
posted in judiciary Application for advance ruling cannot be admitted if the issue is pending before any authority in view of precondition under first proviso to Section 98(2): Karnataka AAR
posted in judiciary ITC is available in respect of tax paid on hiring of vehicles having seating capacity of more than 13 people for transport of employees
posted in judiciary Sale of residential flats after receipt of part-completion certificate in respect of only commercial shops shall not be exempt

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