GSTN introduces E-Invoice Verifier App.
GSTN Advisory
Refund allowed once cannot be withheld based on appeal filed by Commissioner, Refund to be processed along with interest.
G.S.Industries v. Commissioner CGST – [2023] 151 taxmann.com 162 (Delhi).
2-Factor Authentication enabled for logging into e-Way Bill and e-Invoice Systems.
Section 8(2) – (provisions relating to Intra-State Supply) and section 13 (provisions relating to place of supply of services where location of supplier or recipient is outside India), of IGST Act are legal, valid and constitutional and are confined in their operation to provisions of IGST Act only, and same cannot be made applicable for levy of tax on services under CGST Act or Maharashtra GST Act.
Dharmendra M. Jani v. UOI – [2023] 151 taxmann.com 91 (Bombay).
Section 56 of CGST Act – Interest on delayed refunds – In case of inordinate delay in disbursing refund, interest is payable even in cases where statutory provision is not available for payment of interest.
Sesame Workshop Initiatives (India) (P.) Ltd. v. UOI – [2023] 151 taxmann.com 52 (Delhi).
Section 54 of CGST Act – Refund – Assessee paid IGST on Ocean Freight charged by foreign vessel provider to overseas supplier for transportation of goods upto customs clearance destination in India on basis of Notification No. 8/2017 – IT(Rate) and No. 10/2017 – IT(Rate), both dated 28-6-2017, since impugned notifications had already been declared ultra-vires, IGST collected was to be refunded along with interest.
Krishak Bharati Co-operative Ltd. v. UOI – [2023] 151 taxmann.com 42 (Gujarat).