Indirect Taxes

Constitution of GoMs for boosting Real Estate Sector under GST Regime.

Office Memorandum S-31011/12/2021-(DIR-NC)-DOR dated 22-09-2022.

Govt. extends existing Foreign Trade Policy by further 6 months to 31 March 2023.

Press release dated 26-09-2022.

Order rejecting refund claim on grounds not mentioned in SCN is not sustainable.

Varidhi Cotspin (P.) Ltd. v. State of Gujarat – [2022] 142 taxmann.com 498 (Gujarat).

CBIC prohibits export of Maps and Geospatial date of spatial accuracy.

Notification No. 82/2022 – Customs (N.T.), dated 23-09-2022.

Sec. 22 of GST Act – Where an Inter – State sale of bus through sales office in AP, CST was paid in the State of A.P., CST so paid was to be transferred to State of Jharkhand where manufacturer was located so as to adjust the same with CST liability in Jharkhand.

Tata Motors v. Central Sales Tax Appellate Authority. – [2022] 142 taxmann.com 463 (SC).

GST – Summary Order in Form GST DRC – 07 not containing reasons but uploaded on GSTN Portal to be set aside.

Dauji Ispat (P.) Ltd. v. State of U.P. – [2022] 142 taxmann.com 470 (Allahabad).