E-Invoice exemption declaration functionality is now available on portal.
GSTN Advisory dated 24-7-2023.
Where canteen services are supplied at subsidised rates by applicant/employer to their employees, it amounts to supply of service, therefore, GST is applicable on cost recovered from salary of employees for providing canteen services.
Kothari Sugar & Chemicals Ltd., In re – [2023] 152 taxmann.com 526 (AAR – TAMILNADU).
100% penalty of value of detained goods cannot be levied if both consignor & consignee accepted ownership.
Margo Brush India v. State of U.P. – [2023] 152 taxmann.com 515 (Allahabad).
Sec. 2(119) of CGST Act – Works Contract – Where pumps manufactured by applicant – assessee are expected to be installed and fastened at its place of installation throughout its operational life, same on installation would be an immovable property, therefore, installation, repair and maintenance of pumps at sewage pumping station would qualify as ‘works contract service’.
KSB Limited, In re – [2023] 152 taxmann.com 519 (AAR – WEST BENGAL).
Sec. 11A of Central Excise Act – Proceedings commenced by virtue of two show cause notices were not yet concluded although over a decade had passed; Commissioner of GST (adjudicating authority) was directed to conclude proceedings within a period of Eight Weeks.
Commissioner GST and Central Excise Commissionerate II v. Swati Menthol and Allied Chemicals Ltd. – [2023] 152 taxmann.com 457 (SC).
Provisions of section 68 (cash credits) could not be invoked if assessee declared income on presumptive basis u/s 44AD.
Sumit Gahlot v. ITO – [2023] 152 taxmann.com 185 (Jodhpur – Trib.).
CBDT notifies missing ‘Annexure II’ to Form 34E applicable to notified residents seeking advance ruling.
G.S.R. 546(E), dated 26-7-2023.
TCS provisions applicable on compounding fees received from illegal miners and transporters of minerals.
Distt. Mining Officer, Bamtara v. DCIT (TDS) – [2023] 152 taxmann.com 583 (Raipur – Trib.).
Penalty cannot be levied for not getting books of account audited u/s 44AB if no books are maintained as per section 144A.
Lokesh Kumar Sharma v. ITO – [2023] 152 taxmann.com 130 (Jaipur – Trib.).
Sec. 263 – Revision of orders prejudicial to interest of revenue – SLP dismissed against impugned order of HC that Commissioner has power to consider all aspects which were subject matter of AO’s order, if in his opinion, they were erroneous, despite assessee’s appeal on that or some other aspect.
BSES Rajdhani Power Ltd. v. PCIT – [2023] 152 taxmann.com 139 (SC).