GST & Customs

Blog, GST & Customs

April 29, 2025

Import and Export under IGST Act – Valuation | GST Implications

Under the IGST Act, 2017, … Continue reading “Import and Export under IGST Act – Valuation | GST Implications”

Blog, News, GST & Customs

April 28, 2025

Value of Goods Supplied on High Sea Sale to Be Included in Transaction Value of Works Contract Service | AAAR

Case Details: Tecnimont (P.) Ltd., … Continue reading “Value of Goods Supplied on High Sea Sale to Be Included in Transaction Value of Works Contract Service | AAAR”

Blog, News, GST & Customs

April 28, 2025

GST Refund Application Cannot Be Rejected Solely on Ground That It Was Not Submitted Electronically | HC

Case Details: AVT MC Cormic … Continue reading “GST Refund Application Cannot Be Rejected Solely on Ground That It Was Not Submitted Electronically | HC”

News, Blog, GST & Customs

April 27, 2025

Assessee is Directed to Clear Outstanding Dues to Enable Registration of Sale Certificate for Auctioned Property | HC

Case Details: Cholamandalam Investment and … Continue reading “Assessee is Directed to Clear Outstanding Dues to Enable Registration of Sale Certificate for Auctioned Property | HC”

Blog, News, GST & Customs

April 27, 2025

Govt. Notifies Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 | Notification

Notification No. G.S.R. 256(E), Dated … Continue reading “Govt. Notifies Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 | Notification”

Blog, News, GST & Customs

April 27, 2025

Transfer of Partly Constructed Property on ‘As Is Where Is’ Basis Without Construction Service Component Does Not Attract GST | HC

Case Details: Rohan Corporation India … Continue reading “Transfer of Partly Constructed Property on ‘As Is Where Is’ Basis Without Construction Service Component Does Not Attract GST | HC”

Blog, News, GST & Customs

April 26, 2025

Agreement With Supplier Stating He Would Pay GST Is Not Tenable to Avoid RCM Liability | HC

Case Details: Devendra Kumar Singh … Continue reading “Agreement With Supplier Stating He Would Pay GST Is Not Tenable to Avoid RCM Liability | HC”

Blog, News, GST & Customs

April 26, 2025

Rectification of Clerical Errors in GSTR-1 to Be Allowed; Software Issues Do Not Justify Denying Corrections | HC

Case Details: Principal Chief Commissioner … Continue reading “Rectification of Clerical Errors in GSTR-1 to Be Allowed; Software Issues Do Not Justify Denying Corrections | HC”

Blog, News, GST & Customs

April 24, 2025

Order to Be Set Aside as Hearing Opportunity Was Denied and Notice Was Misplaced Under Additional Notices/Orders Tab | HC

Case Details: Viswaat Chemicals Ltd. … Continue reading “Order to Be Set Aside as Hearing Opportunity Was Denied and Notice Was Misplaced Under Additional Notices/Orders Tab | HC”

Blog, News, GST & Customs

April 24, 2025

HC Upheld Provisional Attachment of Movable and Immovable Properties to Protect Revenue Interest Due to Fraudulent ITC

Case Details: Shree Dhanlaxmi Metal … Continue reading “HC Upheld Provisional Attachment of Movable and Immovable Properties to Protect Revenue Interest Due to Fraudulent ITC”