Search Results for Tag : CGST
Notifications & Circulars
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of Rule 21A of CGST Rules, 2017(11.02.2021)
As you are aware that vide notification No. 94/2020- Central Tax, dated 22.12.2020, sub-rule (2A) has been inserted to rule 21A of the Central Goods a.....
Tags : SOP, Implementation, CGST Rules
News
Delhi HC: GST Provisional Attachment Not Valid After Expiry of Time Period U/S 83 of CGST Act(10.08.2022)
Delhi High Court has held that provisional attachment is not valid after the period prescribed under section 83 of the Central Goods and Services Tax .....
Tags : Delhi High Court, CGST, Provisional Attachment
Gujarat HC Refuses to Grant Anticipatory Bail to CGST Inspector Alleged of Corruption(20.11.2020)
Gujarat High Court has refused to grant anticipatory bail to Central Goods and Services Tax Inspector alleged of corruption.
Tags : Gujarat High Court, CGST Inspector
Karnataka HC: GST And Excise Duty leviable on Tobacco And Tobacco-derived Products(07.10.2022)
Karnataka High Court has held that the Union government is entitled to levy Central GST (CGST) as well as excise duty on tobacco and tobacco-derived p.....
Tags : Karnataka High Court, CGST, Excise, Tobacco
Bombay HC: No Provisional Attachment Under CGST Act When No Pendency of Any Specific Proceedings(29.01.2020)
Bombay High Court has held that no provisional attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 can be made in absen.....
Tags : Bombay High Court, Provisional Attachment under CGST Act
SC Declines Plea Challenging Constitutional Validity of Provisions of CGST Act, 2017(08.01.2021)
Supreme Court has declined to entertain a writ petition challenging constitutional validity of various provisions of the Central Goods Service Tax Act.....
Tags : Supreme Court, Constitutional Validity of Provisions of CGST Act, 2017
CESTAT Grants Partial Relief To Bata On Issue Of Denial Of CENVAT Credit(07.01.2022)
Karnataka High Court upheld the validity of Section 54(3) of the CGST Act refers to the refund of unutilized Input Tax Credit (ITC). The Section is en.....
Tags : Karnataka High Court, Validity, CGST Act
Goods & Service Tax-Gujarat HC Released Seized Vehicle as Notice do not Comply Requirements of S. 129(28.03.2019)
The Gujarat High Court has granted an interim order allowing release of the vehicle seized by the GST department under Sections 129 and 130 of the CGS.....
Tags : Gujarat HC, GST Act, Sections 129 and 130 of the CGST Act
CIVIL - Delhi HC Stays JNU Decision Barring Elected Students from Attending Committee Meetings(28.03.2019)
Delhi High Court has stayed the resolution of Executive Committee of Jawaharlal Nehru University (JNU) which had restrained elected students from atte.....
Tags : Gujarat HC, GST Act, Sections 129 and 130 of the CGST Act
#GST Rollout:CBEC Notifies Remaining CGST Rules, Applicable from 1st July 2017(29.06.2017)
Central Board of Excise and Customs (CBEC) has notified remaining Central Goods and Service Tax (CGST) Rules which applicable from 1st July 2017.
Tags : Central Board of Excise and Customs, Central Goods and Service Tax (CGST) Rules
#GST: Eighteen Sections of CGST Act Comes Into Force Tomorrow(21.06.2017)
Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act will be implemente.....
Tags : Goods and Services Tax, GST, CGST Act
#GST: CBEC Notifies Jurisdiction of Tax Officers under CGST & IGST Act(21.06.2017)
Central Board of Excise and Customs (CBEC) has notified jurisdiction of Tax officers under Central Goods and Services Tax (CGST) and Integrated Goods .....
Tags : Goods and Services Tax, GST, CGST Act, IGST Act
#GST: CBEC Notifies Aadhaar/ Bank Account Based Verification for Purpose of CGST Rules(21.06.2017)
Central Board of Excise and Customs (CBEC) has notified Aadhaar based Electronic Verification Code (EVC) or Bank account based One Time Password as mo.....
Tags : Goods and Services Tax, GST, CGST Rules, Aadhaar/ Bank Account
#GST Rollout: Eighteen Sections of CGST Act Notified, Effective from Today(22.06.2017)
Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act shall come into fo.....
Tags : Goods and Services Tax, GST, CGST Act
#GST Rollout: Central Goods & Services Rules-2017 Notified, Effective From Today(22.06.2017)
Central Board of Excise and Customs (CBEC) in exercise of powers conferred by section 164 of Central Goods and Services Tax Act, 2017 has notified Cen.....
Tags : Goods and Services Tax, GST, CGST Act
Calcutta HC Issues Notice on Challenge Against Constitutionality of Rule 86A of CGST Rules(30.06.2021)
Calcutta High Court has issued notice to Union as well as State Government in plea challenging the constitutional validity of Rule 86A of the Central .....
Tags : Calcutta High Court, Constitutionality of Rule 86A of CGST Rules
SC: Levy of Separate IGST on Indian Importers for Ocean Freight Violates Section 8 of CGST Act(24.05.2022)
Supreme Court has held when the Indian importer is liable to pay IGST on the composite supply, which includes supply of goods and services of transpor.....
Tags : Supreme Court. IGST, CGST, Composite Supply
AAR: Advance Ruling Cannot be Made for a Person not Registered within State(27.05.2022)
Telangana Authority for Advance Ruling has held that ‘Advance Ruling’ cannot be made for a person not registered in the State as Section 96 of CGST & .....
Tags : Authority for Advance Ruling, CGST, Territorial Nexus
Bombay HC: Must have Convincing Reasons to Withhold Documents Obtained During Seizure under CGST Act(28.08.2019)
Bombay High Court has ruled that any authority under the Central Goods and Services Tax Act, 2017/CGST Act who conducts search of documents or books o.....
Tags : Bombay HC, CGST Act
Andhra Pradesh High Court: Can’t Issue Appellate Order Only in Hindi(08.08.2024)
AP High Court has held that in State of Andhra Pradesh appellate order under Section 107 of CGST Act, 2017 cannot be issued only in Hindi. English cop.....
Tags : AP High Court, S. 107 of CGST, Limitation
Andhra Pradesh High Court: Can’t Issue Appellate Order Only in Hindi(08.08.2024)
AP High Court has held that in State of Andhra Pradesh appellate order under Section 107 of CGST Act, 2017 cannot be issued only in Hindi. English cop.....
Tags : AP High Court, S. 107 of CGST, Limitation
Gujarat AAR: Bus Body Building on Chassis Owned by GST Registered Customer Attracts 18% GST(16.05.2022)
Gujarat Authority of Advance Ruling (AAR) consisting of members Arun Richard and Atul Mehta ruled that 18% GST is payable on bus body building on chas.....
Tags : Gujarat AAR, CGST Act, GST
Bom HC: Provisional Attachment Under CGST Act not Valid After the Expiry of One Year(03.07.2023)
Bombay High Court has held that provisional attachment order passed under Section 83 of Central Goods and Services Tax (CGST), 2017 is not valid after.....
Tags : Bombay High Court, Provisional Attachment, CGST
SC: If Construction of Building Essential for Carrying Supplying Services, it Can be Held as a Plant(04.10.2024)
SC has held that if construction of a building was essential for carrying out activity of supplying services such as renting or lease or other transac.....
Tags : Supreme Court, Supplying Services, CGST Act, 2017
Karnataka HC Stays Order Declaring Rule 31A(3) of CGST Rules, 2017 Ultra Vires(16.08.2021)
Karnataka High Court has stayed the operation of the single bench order declaring Rule 31A (3) of the Central Goods and Services Tax Rules, 2017 as am.....
Tags : Karnataka High Court, Rule 31A(3) of CGST Rules, 2017
Cal. HC: Statutory Framework under CGST Act Provides Mechanisms to Address Assessee’s Concerns(26.12.2024)
Calcutta HC has observed that the statutory framework under the CGST Act, 2017 provides adequate mechanisms for addressing the Assessee’s concerns, in.....
Tags : Calcutta High Court, CGST Act, Statutory Framework