Indirect Taxes

No late fee for filing of GSTR-4 of FY 2021-22 till 30 June 2022.

Notification No. 07/2022: Central Tax, dated 26-05-2022.

CBIC issues instructions for payment of tax during search, inspection, and investigation.

Instruction No. 1/2022-23, dated 25-05-2022.

Haryana Govt. prescribes taxpayer friendly measures for conducting enquiry or inspection under GST.

Memo No: 362/GST dated 19-05-2022.

GST – Generation of second e-way bill – Action of seizing the goods is evidently an act of harassment, breach of taxpayer’s fundamental rights and blatant abuse of power by Dept. – Order quashed being arbitrary & illegal – Cost of Rs. 1 Lakh imposed: HC.

Gobind Tobacco Manufacturing Company v. State of UP., 2022-TIOL-740-HC-ALL-GST.

Rejection of refund claim on the ground that it was filed manually is not sustainable: HC.

Ayana Pharma Ltd. v. Union of India – [2022] 138 taxman.com 367 (Gujarat).

CBIC reduces excise duty on Petrol & Diesel.

Notification No. 02/2022 – Central Excise, dated 21-05-2022.