GSTN introduces new facility to verify document Reference Number on offline communications of State GST authorities.
GSTN Update dated 28-4-2023.
Tax paid under protest during investigation being collected without authority of law is liable to be refunded.
Diwakar Enterprises (P.) Ltd. v. Commissioner of CGST – [2023] 149 taxmann.com 419 (Punjab & Haryana).
GSTN issues advisory informing that the functionality for bank account validation is now integrated into GST System.
GSTN Update dated 24-4-2023.
Statutory benefit of stay u/s 112(9) of CGST/Bihar GST Act, 2017 was not to be denied to petitioner due to non-constitution of GST Tribunal By Authorities themselves.
Bablu Kumar v. Union of India – [2023] 149 taxmann.com 362 (Patna).
Section 2(30) of CGST Act – Composite Supply – Combination of transactions consisting of supply of electricity for the purpose of recharging vehicles and provision of various services, such as technical support and IT application facilitating reservation of a connector as well as tracking payment history, is a composite supply of goods (electricity).
Dyrektor Krajowej Informacji Skarbowej v. Rzecznik Małych i Średnich Przedsiębiorców – [2023] 149 Taxmann.com 352 (ECJ).
Petitioner Bank being a secured creditor had priority over claim of Sales Tax Authority over secured asset and was not liable to pay any taxes or other liabilities out of sale proceeds of secured asset to Sales Tax Authority. Provisions of SARFAESI Act, 2002 would prevail over provisions of MVAT Act, 2002 in case of any inconsistency between the two.
Punjab National Bank v. Assistant Commissioner of Sales Tax – [2023] 149 taxmann.com 328 (Bombay).