Sec. 171 – Anti-profiteering – Since ITC as a percentage of turnover during post-GST period (July 2017 to November 2019) was lower than that of pre-GST period (April 2016 to June 2017), anti-profiteering provisions were not applicable to the project ‘Anandam Square’.
DGAP, CBIC v. Friend Land Developers – [2023] 153 taxmann.com 652 (CCI).
Department cannot conduct GST Audit after approving cancellation of GST Registration.
Tvl. Raja Stores v. Asstt. Commissioner (ST) – [2023] 153 taxmann.com 657 (Madras).
Sec. 107 of CGST Act – Where appeals are to be filed, necessary pre-deposit can be made by debiting Electronic Credit Ledger instead of Electronic Cash Ledger.
Kiran Motors v. Addl. Commissioner of CT & GST (Appeal) – [2023] 153 taxmann.com 633 (Orissa).
Government launches Invoice Incentive Scheme “Mera Bill Mera Adhikaar” to encourage the culture of customers asking for invoice for all purchases, from 1-9-2023.
Sec. 2(13) – Intermediary – Where services provided by petitioner to foreign recipient included identifying potential opportunities for investment in India, analysing investment returns and related risks, preparing reports etc., merely because foreign recipient, on the basis of advisory services provided by petitioner, had made investments in entities in India, it could not be construed to mean that the petitioner had rendered advisory services as an ‘intermediary’.
Cube Highways and Transportation Assets Advisors (P.) Ltd. v. Asstt. Commissioner CGST – [2023] 153 taxmann.com 541 (Delhi).
No ITC allowed if supplier did not pay GST to Government even if tax was collected from the buyer.
Aastha Enterprises v. State of Bihar – [2023] 153 taxmann.com 491 (Patna).