Time period of 60 days provided u/s 56 of GST Act is from the date of filing of application for refund to the date of credit of refund amount in taxpayer’s bank account.
Uvee Glass (P.) Ltd., In re – [2023] 153 taxmann.com 446 (AAR – RAJASTHAN).
Proper Officer cannot seize currency and other valuable assets during search u/s 67 of CGST Act as search & seizure operations are not for the purpose of seizing unaccounted income or assets.
Deepak Khandelwal v. Commissioner of CGST – [2023] 153 taxmann.com 443 (Delhi).
Customs – Government approves Mutual Recognition Arrangement (MRA) of Authorised Economic Operators between India and Australia.
Service of GST Order on GST Portal cannot be challenged being legal mode of service.
Koduvayur Constructions v. Asstt. Commissioner – [2023] 153 taxmann.com 333 (Kerala).
Where any owner of electric vehicle is only using infrastructure/facility of charging stations of applicant – assessee and supply of electric energy to charge vehicles does not amount to supply of electricity, therefore, this activity of providing electrical energy through charging station amounts to supply of service and not supply of goods.
Chamundeswari Electricity Supply Corporation Ltd.., In re – [2023] 153 taxmann.com 327 (AAR – KARNATAKA).
Voluntary deposit made under protest during adjudication to be treated as part of pre-deposit for filing appeal.
Vinod Metal v. State of Maharashtra – [2023] 153 taxmann.com 322 (Bombay).