Category: Uncategorized

  • GST Judgment – TRANSICTIONAL CREDIT

    MADRAS HIGH COURT   W. P. (MD) NO. 15302 OF 2022 AND W. M. P. (MD) NOS. 7930 & 7932 OF 2022   Razack Trading Company Represented By Its Managing Partner, AR. Akbar Sharieef …..Appellant V/s The Assistant Commissioner (ST) (FAC), Ariyalur, The Appellate Deputy Commissioner (ST), Goods and Service Tax, Trichy …..Respondent   Hon`ble…

  • Exemptions Available to Pure Labour Service Under the GST Law

    Introduction The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. It has replaced all other types of indirect taxes applicable to goods and services in India. However, certain goods and services are exempted from GST, and one such service is the service of pure labour.…

  • A Closer Look at GST Refund Issues

    INTRODUCTION- The Goods and Services Tax (GST) system has revolutionized taxation in India, streamlining processes and enhancing transparency. However, when it comes to GST refunds, complexities often arise, leaving businesses and taxpayers perplexed. In this article, we delve into the labyrinth of GST refund issues, exploring unexpected hurdles and common pitfalls. Whether it’s delayed refunds, mismatched data, or procedural…

  • GST Judgment – Cancellation of Registration

    DELHI HIGH COURT   W. P. (C) 5499/2024 & CM APPL. 22616/2024   Kalpana Cables Products Pvt. Ltd. …..Appellant V/s The Commissioner, Department of Trades and Taxes & Anr. …..Respondent   Hon`ble Justice Sanjeev Sachdeva and Purushaindra Kumar Kaurav, JJ.   Date : 22/04/2024   Appearance: Mr. Abu John Mathew, Advocate for the Petitioner.Mr. Rajeev…

  • VAT/SALES-TAX/SERVICE-TAX JUDGMENT – Cenvat Credit

    JHARKHAND HIGH COURT Orissa Manganese and Minerals Limited ………………………………………. Appellant.VCommissioner, Central Goods and Service Tax and Central Excise, Jamshedpur, Deputy Commissioner, Central GST and Central Excise, Division III, Jamshedpur, Superintendent, CGST & CX, Adityapur-6 Range ………………………………………… Respondent.   Rongon Mukhopadhyay and Deepak Roshan, JJ.   Date : February 20, 2024   Appearances Mr. Indrajit Sinha, Advocate Mr.…

  • Goods and Services Tax (Compensation to States) Act, 2017

    Section 1. Short title, extent and commencement. (1) This Act may be called the Goods and Services Tax (Compensation to States) Act, 2017. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Section 2. Definitions…