CBIC issues guidelines for issuance of summons under GST.
Instruction No. 03/ 2022-23 dated 17-08-2022.
CBIC issues guidelines for arrest and bail in relation to offences punishable under GST.
Instruction No. 02/2022-23 dated 17-08-2022.
Supreme Court approves High Courts holding on scope of judicial review of contracts that court cannot examine details of terms of contract unless the actions of State (Indian Railways in this case) are found to be arbitrary, illegal, mala fide or contrary to any statute.
UOI v. Bharat Forge Ltd. – [2022] 141 taxmann.com 296 (SC).
GST – Overlooking of settled position of law by Principal Commissioner is prima facie contempt of court. Cash credit account could not be provisionally attached u/s 83 of CGST Act.
Manish Scrap Traders v. Principal Commissioner. – [2022] 141 taxmann.com 153 (Gujarat).
CUS – It is not open for Department to take a different stand on same issue in Mumbai and Hyderabad, such a differential classification would negate very purpose of Tariff Act on one hand and would cause avoidable litigation for importers on the other.
CC Vs. Reliance Jio Infocomm Ltd., 2022-TIOL-CESTAT-MUM.
GST – Implementing DIN for all communications sent by State Tax Officers may bring in transparency and accountability in indirect tax administration – Council to issue advisory.
Pradeep Goyal v. UOI, 2022-TIOL-66-SC-GST.