Section 13(8)(b) and section 8(2) of IGST Act, 2017 are legal, valid and constitutional.
Dharmendra M. Jani v. Union of India – [2023] 149 taxmann.com 317 (Bombay).
SLP granted against impugned order of HC holding that the taxpayer would be entitled to utilise input tax credit charged on purchases made in construction of shopping mall for set off against GST payable on rent received from tenants.
Chief Commissioner of CGST v. Safari Retreats (P.) Ltd. – [2023] 149 taxmann.com 319 (SC).
CGST – Section 11 – Notifications withdrawing exemption to service of transportation by auto rickshaw and non-AC stage carriage provided through e-commerce operators were not in violation of Article 14, 19(1)(g) and 21 of Constitution of India.
Central Govt. can by way of notification withdraw exemption that was earlier available to a distinct class.
Uber India Systems (P.) Ltd. v. Union of India – [2023] 149 taxmann.com 265 (Delhi).
Engineering Design & Drawings of various models imported from sister companies were to be used exclusively for manufacturing of Wind Turbine Generator in territory of India and designs were tailormade for use of assessee, liable to pay service tax as ‘design services’.
Same activity can be taxed as ‘goods’ and ‘services’ provided contract was indivisible and on aspect of services there may be levy of service tax; intention of the contracting parties are relevant.
Commissioner of Customs, Central Excise and Service Tax v. Suzlon Energy Ltd. – [2023] 149 taxmann.com 212 (SC).
Model All India GST Audit Manual, 2023 is released which is prepared by Committee of Officers on GST Audit.
GSTN issues advisory on time limit for reporting invoices on the IRP Portal.
GSTN Update dated 12-4-2023