Where any owner of electric vehicle is only using infrastructure/facility of charging stations of applicant – assessee and supply of electric energy to charge vehicles does not amount to supply of electricity, therefore, this activity of providing electrical energy through charging station amounts to supply of service and not supply of goods.
Chamundeswari Electricity Supply Corporation Ltd.., In re – [2023] 153 taxmann.com 327 (AAR – KARNATAKA).
Voluntary deposit made under protest during adjudication to be treated as part of pre-deposit for filing appeal.
Vinod Metal v. State of Maharashtra – [2023] 153 taxmann.com 322 (Bombay).
Sec. 73 of CGST Act – Where during pendency of Writ Petition, show cause cum demand notice was issued and assessee had submitted preliminary reply to it, show cause notice should be taken to its logical conclusion.
Prolific Systems and Technologies (P.) Ltd. v. UoI – [2023] 153 taxmann.com 270 (Bombay).
SLP dismissed against HC ruling that in an investigation aimed at detecting tax evasion under GST Act, cash cannot be seized, especially when cash does not form part of stock in trade of business.
State Tax Officer v. Shabu George – [2023] 153 taxmann.com 138 (SC).
CBIC issues Central Goods and Services Tax (Second Amendment) Rules, 2023.
Notification No. 38/2023 – Central Tax, dated 4-8-2023.
Special procedure notified which shall be adopted by ECOs w.r.t. supplies made by unregistered persons.
Notification No. 37/2023 – Central Tax, dated 4-8-2023.