Search Results for Tag : Central Goods and Services Tax
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AAR, Odisha: Sending of Raw Materials for Manufacture of Industrial Gas Not Job Work(30.03.2022)
Authority for Advance Rulings, Odisha has concluded that IOCL’s sending of raw materials for the manufacture of industrial gas does not qualify job wo.....
Tags : Authority for Advance Ruling, Industrial gas, Central Goods and Services Tax Act, 2017.
CGST: Refund of Duty Deposit Paid on or After Amendment of 2014 Can Invoke Section 35FF(30.05.2022)
Central Goods and Services Tax Authority, Panipat observed that refund of duty deposit paid on or after the amendment of 2014 can invoke Section 35FF .....
Tags : Central Goods and Services Tax, amendment, Section 35FF
Delhi HC Grants Bail to Person Accused Of Fraudulently Claiming ITC(18.04.2022)
Delhi High Court has allowed bail to the person accused of fraudulently claiming an input tax credit under the Central Goods and Services Tax Act, 20.....
Tags : Delhi High Court, Central Goods and Services Tax Act, 2017, input tax credit
AAR, Telangana: Liquidated Damages and Penalties Due to Breach of Contract Exigible to GST(19.04.2022)
Authority of Advance Ruling, Telangana has observed that the liquidated damages and penalties received by the applicant due to breach of conditions of.....
Tags : Authority of Advance Ruling, liquidated, Central Goods and Services Tax, State goods and Services Tax Acts, exigible
Madras HC: Signing of Statement Admitting Tax Liability Not Lead to Self-Assessment(20.04.2022)
Madras High Court has ruled that the signing of a statement by the taxpayer admitting tax liability under the stress of investigation and making payme.....
Tags : Madras High Court, section 74 of the Central Goods and Services Tax Act, 1961, taxpayer, tax liability
Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden(09.05.2022)
Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the rec.....
Tags : Gujarat High Court, Section 54, Central Goods and Services Tax Act, 2017, tax