Composite contract for design, manufacture, supply, erection, testing, installation and commissioning of gods on turning basis was not taxable under consulting engineer service.
Commissioner of Customs and Central Excise, Vadodara – I v. Jyoti Ltd. – [2022] 141 taxmann.com 437 (SC).
PMLA – Court cannot set aside discharge order if accused is already acquitted in relation to scheduled offence and is not accused of any scheduled offence: SC.
Parvathi Kollur Vs State by Directorate of Enforcement, 2022-TIOL-72-SC-PMLA.
GST – Refunds – Interest was payable on delayed refund in terms of Section 56 of CGST Act as delay in processing refund was more than 60 days; Supreme Court on relaxation of time limit due to Covid was not applicable.
Ankush Auto Deals v. Commissioner of DGST – [2022] 141 taxmann.com 458 (Delhi).
CBIC notifies Customs (Compounding of offences) Amendment Rules, 2022.
Notification No. 69/2022 – CUSTOMS (N.T.), dated 22-08-2022.
GST – Petition has been filed at the behest of a person who is, concededly, not managing the affairs of the petitioner concern. – Perjury Proceedings initiated.
Apex Traders Vs. CCT, GST Delhi, 2022-TIOL-1123-HC-DEL-GST.
CBIC issues clarification on BCD rate on import of display assembly of mobile phones.
Circular No. 14/2022 – CUSTOMS, dated 18-08-2022.