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).
Penalty order rightly set aside when no discrepancy was found between goods mentioned in invoice and E-way Bill.
Addl. Commissioner Grade 2 v. Sleevco Traders – [2023] 152 taxmann.com 418 (SC).
Amnesty Schemes for non-filers of Annual Returns & revocation of GST registration cancellation extended till 31-8-2023.
Notification No. 22/2023 – Central Tax to 26/2023 – Central Tax, dated 17-7-2023.
No GST on activity of holding of shares of subsidiary company by the holding company.
Circular No. 196/08/2023-GST, dated 17-7-2023.