CBIC prohibits export of Maps and Geospatial date of spatial accuracy.
Notification No. 82/2022 – Customs (N.T.), dated 23-09-2022.
Sec. 22 of GST Act – Where an Inter – State sale of bus through sales office in AP, CST was paid in the State of A.P., CST so paid was to be transferred to State of Jharkhand where manufacturer was located so as to adjust the same with CST liability in Jharkhand.
Tata Motors v. Central Sales Tax Appellate Authority. – [2022] 142 taxmann.com 463 (SC).
GST – Summary Order in Form GST DRC – 07 not containing reasons but uploaded on GSTN Portal to be set aside.
Dauji Ispat (P.) Ltd. v. State of U.P. – [2022] 142 taxmann.com 470 (Allahabad).
State of Andhra Pradesh cannot retain Central sales tax paid by assessee on transaction of inter-state sale with respect to vehicles sold to APSRTC, which was actually payable to State of Jharkhand.
Tata Motors Ltd. v. Central Sales Tax Appellate Authority, 2022-TIOL-81-SC-VAT.
Consulting Engineering service received from abroad prior to 18-04-2006 was not taxable under reverse charge mechanism in hand of recipient in India.
GST Delhi v. Sojitz Corporation – [2022] 142 taxmann.com 391 (SC).
Penalty was not imposable on assessee having bonafide belief on credit admissibility.
SAIL (SC).