Where management of hotel was imposing GST on customers beyond prescription of Act, Tax department would not be liable for the same; Consumer Forum should not entertain any petition against Statutory Authority.
Joint Commissioner of State Tax, Commercial Taxes Department v. State Consumer Disputes Redressal Commission – [2023] 154 taxmann.com 238 (Madras).
Sec. 2(17) of CGST Act – SC grants ad interim stay on HC ruling that Online/offline/physical/electronic/digital Rummy and other games, played with or without stakes on assessee’s Mobile App being substantially and preponderantly games of skill and not of chance, are not covered within expression ‘betting & gambling’ appearing in Entry 6 of Schedule II to CGST Act, 2017; and hence, same are not taxable.
Directorate General of Goods and Services Tax Intelligence (Hqs.) v. Gameskraft Technologies (P.) Ltd. – [2023] 154 taxmann.com 158 (SC).
CBIC issues instructions to streamline the process of customs post – clearance audit work.
Instruction No. 27/2023 – Customs, dated 6-9-2023.
Sec. 17 – ITC – Assignment of leasehold rights in an industrial plot by a lessee to another, for the balance period of lease with Gujarat Industrial Development Corporation (GIDC), without any formal execution of new lease deed with GIDC, will fall within the broad scope of the term ‘supply’ and the applicant is not entitled to take ITC of CGST & SGST paid by them on services received in the form of transfer of rights in leasehold land u/s 17(5)(d) of CGST Act / State Act.
Bayer Vapi (P.) Ltd., In re – [2023] 154 taxmann.com 121 (AAR – GUJARAT).
CBIC notifies value of supply in case of online gaming including online money gaming.
Notification No. 45/2023 – Central Tax, dated 6-9-2023.
Amendment in Rule 89(4) of CGST rules introducing comparison of tax invoice and shipping bills is not clarificatory in nature, and thus has a prospective effect, as it is a substantive change brought through a notification.
Tata Steel Ltd. v. UoI – [2023] 154 taxmann.com 76 (Jharkhand).