SC directs GSTN to open portal for filing TRAN-I for all taxpayers form Sept 1, 2022 to Oct. 30, 2022.
UOI vs. M/S Filco Trade Centre Pvt. Ltd and Anr.
GST – Rule 9(4) – Word ‘may’ does not give discretion to not assign reasons – Discretion is only to reject application for registration but not to blatantly violate principles of natural justice.
BVCM Traders Vs. Supdt. of CGST, 2022-TIOL-987-HC-MAD-GST.
CBIC issued FAQ’s on GST applicability on pre-packaged and labelled goods.
F. No.: 190354/172/2022 – TRU dated 17-7-2022.
GST – Sec. 54 – Circular No. 135/05/2020 – GST, dated 31-03-2020 which stipulates that refund under inverted duty structure in terms of section 54(3)(ii) would not be available where input and output supplies are same in repugnant and conflicting to parent legislation, i.e., Sec. 54(3)(ii).
Baks Hughes Asia Pacific Ltd. v. UOI, [2022] 140 taxmann.com 326 (Rajasthan).
Customs – Classification – Burden is on Revenue to adduce proper evidence showing that goods are classifiable under different heading that that claimed by importer.
CC & CE vs, DL Steels, 2022-TIOL-51-SC-CUS.
Proper officer has no jurisdiction to issue SCN on a person whose taxable turnover is less than the threshold limit.
Kishore Kumar Arora v. UOI – [2022] 140 taxmann.com 160 (Delhi).