GST – Vires of section 16(4) challenged – Petitioner also submits that they are deprived of remedy u/s 112 as Tribunal has not been constituted – staying the order would mean staying 16(4) which the court would restrain from doing.
Manollamna Vs. UOI, 2022-TIOL-879-HC-PATNA-GST.
SCNs cannot be stifled to legitimise evasion of Customs duty on technical grounds that the officer from DRI were incompetent to issue notices and were not officers of Customs. If the provisions as stood during the period in dispute are not produced for the attention of the Court, the Courts may, by oversight end up giving ratio which are not consistent with the provisions as in force.
NC Alexander v. C.C., 2022-TIOL-870-HC-MAD-CUS.
18% GST leviable on services provided to Government Entity for carrying out retrofitting works and strengthening office building.
AAAR, Appellate Authority for Advance Ruling, Tamil Nadu PSK Engineering Construction Co., In re- [2022] 139 taxmann.com 168 (AAAR-Tamil Nadu).
GST is payable on interest granted under arbitral award when taxes and duties referred to in the contract do not contemplate inclusion of GST payable on such interest.
Angerlehner Structural and Civil Engineering Company v. Municipal Corporation of Greater Bombay – [2022] 139 taxmann.com 386 (Bombay).
GST to be paid on amount received for supply together with commission, transportation & stationery charges, etc.
Nathmull Bhagchain Jain – [2022] 139 taxmann.com 169 (AAR-West Bengal).
No confiscation of imported goods where IEC not mentioned a Bill of Entry due to delay in grant by Dept.
Bankey Bihari Engineers LLP v. Commissioner of Customs – [2022] 139 taxmann.com 355 (New Delhi-CESTAT).