GST – Sec. 174 – State Legislature has power to repeal as well as power to enact saving clause as in section 174 of Kerala Goods and Services Tax Act, 2017 by virtue of section 19 of Constitution (101st Amendment) Act, 2016.
Show Cause notice/proceedings initiated after 16-09-2017 under Kerala Value Added Tax Act, 2003 for period prior to 16-09-2017 are alid being covered by saving clause of section 174(2) of KGST Act, 2017.
Sheen Golden Jewels (India)(P.) Ltd. v. State Tax Officer (1B) – 1 – [2022] 145 taxmann.com 445 (Kerala).
GST – Sec. 9 – Notice Pay received by employer is not a consideration for tolerating act of premature quitting of employment by employee but as penalties and therefore employer was not liable to pay GST on notice pay.
Mannappuram Finance Ltd. v. Assistant Commissioner of Central tax and Excise – [2022] 145 taxmann.com 422 (Kerala).
Govt. to decide policy for granting GST exemption on drugs for rare disease; no writ of mandamus to be issued.
Cure SMA Foundation of India v. Union of India – [2022] 145 taxmann.com 369 (SC).
GST – Order determining tax liability and imposing penalty only under section 129 without taking recourse to section 73 or section 74 is not sustainable; High Court directs refund of amount paid for release of goods.
Bharti Airtel Limited v. State of U.P. – [2022] 145 taxmann.com 326 (Allahabad).
Initiation of proceedings under GST for transition of CENVAT Credit being inadmissible under existing law to be quashed.
Usha Martin Ltd. v. Additional Commissioner, Central GST and Excise – [2022] 145 taxmann.com 224 (Jharkhand).
Value of printed material supplied to students, not includible in assessable value for levy of Service Tax.
Commissioner of Central Excise and Service Tax v. Cerebral Learning Solutions (P.) Ltd. – [2022] 145 taxmann.com 223 (SC).