GST – Implementing DIN for all communications sent by State Tax Officers may bring in transparency and accountability in indirect tax administration – Council to issue advisory.
Pradeep Goyal v. UOI, 2022-TIOL-66-SC-GST.
Service Tax – Once a lump-sum had been charged for sale of CD and sales tax had been paid thereon, service tax could not be levied once again on ground that updates were being provided; once it is accepted that software put in CD is “goods”, then there cannot be a separate service element in transaction.
Commissioner of Service Tax Delhi v. Quick Heal Technologies Ltd. – [2022] 141 taxmann.com 146 (SC).
Validity of Status Holder Certificates issued in F.Y. 2015-16 & 2016-17 extended till 30-09-2022.
Public Notice No. 21/2015-20, dated 05-08-2022.
CUS – In spite of admission of importer, Revenue is required to satisfy requirements prescribed under section 14 of Customs Act r/w Customs Valuation Rules before any enhancement of valuation.
CMR Nikkei India Pvt. Ltd. Vs. CC, 2022-TIOL-700-CESTAT-AHM.
Clarification regarding GST rates & classifications based on recommendations of GST Council in its 47th meeting.
Circular No. 177/10/2022 – GST and Circular No. 179/10/2022 – GST dated 03-08-2022.
CBIC issues clarification for GST applicability on liquidity damages, compensation, notice pay recovery, etc.
Circular No. 178/10/2022 – GST dated 03-08-2022.