Central Excise – Blending of turpentine oil in furnace oil with electric motor for reducing viscosity and selling same under different name and brand would amount to manufacture.
SRK Petrochemicals Ltd. v. Commissioner of Central Excise (Chandigarh) – [2022] 144 taxmann.com 22 (SC).
ICEGATE helpdesk is functional for redressal of RoDTEP related grievance.
Trade Notice No. 20.2022-23 dated 31-10-2022.
Goods correctly detained as description of goods & tax rate mentioned in document is different from goods transported.
Shrimali Industries (P.) Ltd. v. State of Rajasthan – [2022] 143 taxmann.com 438 (Rajasthan).
Recurring SCNs to be issued by jurisdictional tax authorities: GST council.
Office Memorandum F. No. 757/Follow-up/GSTC/2018/8198 dated 19-10-2022.
Refund allowed where inputs and output goods are same but supply made under concessional rate notification.
Micro Systems and Services Sole Proprietorship v. UOI – [2022] 143 taxmann.com 228 (Telangana).
SC upholds limiting of pre – GST 100% tax exemption to units in UKD/HP to 58% under GST by UOI asks States to consider reimbursing remaining 42%.
Hero Motocorp Ltd. v. UOI – [2022] 143 taxmann.com 221 (SC).