Tag: gst

  • GST Judgment – Filing of Return

    CALCUTTA HIGH COURT   A. T. 939 OF 2024 WITH IA NO. CAN 1 OF 2024   Ankit Kumar Agarwal, Proprietor of Business Namely Ambika Trading Company …..Appellant V/s The Assistant Commissioner of State Tax, Taltala Charge & Ors. …..Respondent Hon`ble Justice T.S. Sivagnanam and Hiranmay Bhattacharyya, JJ. Date : 21/05/2024 Appearance: Mr. Rajeev Kumar…

  • THE FINANCE ACT, 2024

    MINISTRY OF LAW AND JUSTICE(Legislative Department) New Delhi, the 15th February, 2024/Magha 26, 1945 (Saka) The following Act of Parliament received the assent of the President on the 15th February, 2024 and is hereby published for general information: THE FINANCE ACT, 2024NO. 8 OF 2024 [15th February, 2024.] An Act to continue the existing rates of income-tax for the…

  • GST Judgment – Maintainability of petition

    Roshan Sharma …..Appellant V/s Assistant Commissioner of Revenue, State Tax, West Bengal & Ors. …..Respondent   Hon`ble Justice T.S. Sivagnanam, CJ. and Hiranmay Bhattacharyya, JJ. Date : 07/05/2024   Appearance: Mr. Vinay Kumar Shraff Ms. Priya Sarah Paul Mr. Dev Kumar Agarwal for the Petitioner. Mr. Anirban Ray, Ld. G.P. Mr. T. M. Siddiqui Mr.…

  • GST on Health Care Services and Hospital Room Rent

    Introduction The healthcare industry has traditionally been spared from indirect taxes on its services, given its critical role and the goal of reducing healthcare costs. The application of taxes on healthcare services could directly affect the general public in the form of increased treatment costs. However, such tax relief has not been extended to cosmetic…

  • GST Judgment – Goods in Transit

    Axrecycle Private Limited …..Appellant V/s Assistant Commissioner Mobile Aquad and Another …..Respondent Hon`ble Justice Shekhar B. Saraf, J. Date : 07/05/2024 Appearance: Pooja Talwar for the Petitioner. C.S.C. for the Respondent. Appeal Allowed Issues Involved :- The only controversy involved in the present petition is with regard to non filling up of Part `B` of…

  • GST Judgment – Advance Rulling

    Noori Travels …..Appellant   Hon`ble Justice S.V. Kasi Visweswara Rao and Sahil Inamdar, Member   Date : 01/05/2024     Issues Involved :-       JUDGMENT     [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.]…