Government appoints Competition Commission of India to deal with Anti-Profiteering matters u/s 171(2).
Notification No. 23/2022 – Central Tax, dated 23-11-2022 & Notification No. 24/2022 – Central Tax, dated 23-11-2022.
HC can examine correctness of order passed by appellate authority in absence of GST Tribunal.
Devanshi Plyboard Industries (P.) Ltd. v. Dy. Commissioner State Tax, GST – [2022] 145 taxmann.com 18 (Calcutta).
Doctrine of Promissory Estoppel is not applicable with regard to amendment in Foreign Trade Policy (FTP), changing list of goods on export of which incentive of additional license was not permissible, negative discrimination which may perpetuate illegality, cannot be allowed.
Chowgule and Company Ltd. v. Asstt. Director General of Foreign Trade – [2022] 145 taxmann.com 42 (SC).
Interest on delay in filing of GSTR-3B to be paid even if tax was already deposited in electronic cash ledger.
RSB Transmissions (India) Ltd. v. Union of India – [2022] 145 taxmann.com 1 (Jharkhand).
CBIC amends instructions of GSTR-9 to give effect of increased time period for claiming ITC and amendment.
Notification No. 22/2022, dated 15-11-2022.
Expenditure made towards CSR is expenditure made in furtherance of business, eligible for ITC.
Bambino Pasta Food Industries (P.) Ltd.; In re – [2022] 144 taxmann.com 207 (AAR-TELANGANA).