Section 140 of CGST Act – Supreme Court recalled its order dated 22-7-2022 [140 taxmann.com 535 (SC)] to decide Vires of section 140(3)(iv) of CGST Act.
Evergreen Seamless Pipes & Tubes (P.) Ltd. v. Union of India – [2023] 147 taxmann.com 430 (SC).
Online gaming services are game of skill and would not be covered as gaming of chance or gambling.
Myteam 11 Fantasy Sports (P.) Ltd. v. Union of India – [2023] 147 taxmann.com 414 (Rajasthan).
Sec. 35L of The Central Excise Act, 1944 – Appeal was not maintainable against an order that attained finality; As there was no lis pending, principle and conditions precedent could not be applied, however, cost was to be imposed as appeal was only filed for academic purpose.
G.T.C. Industries Ltd. v. Collector of Central Excise – [2023] 147 taxmann.com 310 (SC).
Section 29 – CGST Act – Credit from erstwhile tax regime is permissible to be transitioned even after cancellation of registration for period prior to date of cancellation irrespective of whether the tax liabilities or dues are determined before or after the date of cancellation.
Euro Pratik Sales Corporation v. Union of India – [2023] 147 taxmann.com 242 (Bombay).
GST – Notice must be served on taxpayer if the power of filing cross appeal is to be invoked.
Radiant Enterprises (P.) Ltd. v. Joint Commissioner, CGST & CX (Appeal I) – [2023] 147 taxmann.com 245 (Calcutta).
GST department cannot direct customs authority to withhold refund & detain goods for entering wrong address in export document.
Mobile Shoppe v. Union of India – [2023] 147 taxmann.com 186 (Gujarat).