GSTN issues advisory on time limit for reporting invoices on the IRP Portal.
GSTN Update dated 12-4-2023
Service tax – Import of ‘Engineering Design & Drawings’ – CESTAT view that same activity cannot be taxed as ‘goods’ and ‘services’ is absolutely erroneous.
CC, CE & ST v. Suzlon Energy Ltd., 2023-TIOL-35-SC-ST.
Principles of natural justice were not in violation when assessee had no bonafide intention to produce documents.
Debabrata Das v. Addl. Commissioner, Central Goods & Services Tax and Central Excise – [2023] 149 taxmann.com 133 (Calcutta).
Corporate guarantee given for subsidiary company without consideration is not liable to service tax under Banking & Other Financial Services.
Commissioner of CGST and Central Excise v. Edelweiss Financial Services Ltd. – [2023] 149 taxmann.com 76 (SC).
GST – Proper Officer not allowed to direct customers of assessee to stop further payments to assessee.
Sri Sai Balaji Associates v. State of Andhra Pradesh – [2023] 149 taxmann.com 66 (Andhra Pradesh).
GST – Non-submission of reply to SCN cannot be a ground for cancellation of registration.
Agarwal Construction Company v. Commissioner of State Tax – [2023] 149 taxmann.com 42 (Allahabad).