GST – Because of change of composition from Partnership Firm to Private Limited Company, registration number changed – such reason cannot stand in the way of claiming ITC.
Travancore Mats and Mattings Pvt. Ltd. vs. Asstt. Commissioner, 2022-TIOL-809-HC-MAD-GST.
GST – ITC Blocking – Merely by recording that some investigation is going on, a drastic far reaction action under Rule 86A of CGST Rules cannot be sustained.
Rajnandini Metal Ltd. v. UOI, 2022-TIOL-810-HC-P&H-GST.
Dept. is bound to accept description of grade in import documents as well as sale invoice to be one and the same, on the strength of certificate/correlation statement issued by statutory Auditors.
Sim Enterprises v. C.C., 2022-TIOL-475-CESTAT-MUM.
Govt. postpones applicability of Electronic Cash Ledger and Electronic Duty Credit Ledger to Nov. 30, 2022.
Notification Nos. 47/2022 and 48/2022, dated 31-05-2022.
Telecom Towers not considered as immovable property; Cenvat credit reversed under protest is refundable.
Reliance Jio Infocomm Ltd. – [2022] 138 taxmann.com 527 (Mumbai-CESTAT).
Proper Officer – Notice issued by Apex Court on review petition filed by Union of India against its judgement in Canon India Pvt. Ltd. v. Commissioner of Customs [2022] 125 taxmann.com 188 (SC) and directed respondents to file counter affidavits before the next date of hearing.
Commissioner of Customs v. Canon India Pvt. Ltd. – [2022] 138 taxmann.com 496 (SC).