GSTN issues new advisory for timely filing of GST Returns.
GSTN Update dated 4-5-2023.
Perquisites provided by employer to employee under contractual agreement will not be subject to GST.
AAR, Gujarat AIA Engineering Ltd., In re – [2023] 150 taxmann.com 73 (AAR – Gujarat).
Section 171 of CGST Act – HC admits writ petition challenging Constitutional validity of anti-profiteering provisions but declines stay on order of NAA.
Siddha Real Estate Development (P.) Ltd. v. NAA – [2023] 150 taxmann.com 48 (Calcutta).
SIM Cards, Rechargeable Coupons, Fixed Monthly Charges and Value Added Services (towards SMS, ring tones, download music etc.) cannot be subject to levy of sales tax since they are not ‘goods’ but are essentially services and, are subjected only to levy of service tax under Finance Act, 1994.
BSNL v. State of Andhra Pradesh Revenue Department – [2023] 149 taxmann.com 492 (SC).
Pre-import condition in Foreign Trade Policy for availing benefit of exemption is not arbitrary or unreasonable. There is no constitutional compulsion that while framing a new law, concessions hitherto granted should necessarily be continued.
UOI v. Cosmo Films Ltd. – [2023] 149 taxmann.com 473 (SC).
GSTN introduces new facility to verify document Reference Number on offline communications of State GST authorities.
GSTN Update dated 28-4-2023.