Recurring SCNs to be issued by jurisdictional tax authorities: GST council.
Office Memorandum F. No. 757/Follow-up/GSTC/2018/8198 dated 19-10-2022.
Refund allowed where inputs and output goods are same but supply made under concessional rate notification.
Micro Systems and Services Sole Proprietorship v. UOI – [2022] 143 taxmann.com 228 (Telangana).
SC upholds limiting of pre – GST 100% tax exemption to units in UKD/HP to 58% under GST by UOI asks States to consider reimbursing remaining 42%.
Hero Motocorp Ltd. v. UOI – [2022] 143 taxmann.com 221 (SC).
HC not to entertain writ petitions under Article 226 against appealable orders.
State of Madhya Pradesh v. Commercial Engineers and Body Building Co. Ltd. – [2022] 143 taxmann.com 195 (SC).
DGFT notifies procedure of General Authorisation for Export after Repair in India.
Public Notice No. 31/2015-2020, dated 14-10-2022.
SC upholds CESTAT order of classifying MVACs as refrigerating equipment and not heat pump.
Tharmax Ltd. v. Commissioner of Central Excise – [2022] 143 taxmann.com 181 (SC).