Home Highlights June 2018 Year 2018 This

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1. Procedure for registration - Section 25 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

2. Refund of input tax credit lying unutilized which has been transitioned by filing with Trans-1 after the implementation of Central Goods and Services Tax Act, 2017 under...

3. Seizure order - Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - in the matter of seizure under the provisions of IGST Act the provisions of...

4. Jurisdiction - lack of inherent jurisdiction with the Deputy Commissioner to issue a notice - in the context of the Act, any officer of the Central Government who may...

5. Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central...

6. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

7. Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

8. Goods and Services Tax GST) Council approves the Central Goods and Services Tax (CGST) Bill and the Integrated Goods and Services Tax (IGST) Bill

9. Operational Debt or not - The observation of this Tribunal in the above case in respect of definition of ‘service’ under Consumer Protection Act, 2019 and Central Goods...

10. Jurisdiction - proper officers - power of DRI officers to issue SCN or not - If the Finance Bill becomes the Act, DRI officers will be at par with Customs officers under...

11. Input Tax Credit (ITC) - Condition of actual payment within stipulated time period - Section 16(4) of CGST Act, 2017 - net off of receivables of one GSTIN by another...

12. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

13. Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed...

14. Jurisdiction of Central Tax Officers - CGST officers - Notification

15. Jurisdiction - Assistant Excise and Taxation Officer (Enf.) Gurugram was a ‘Proper Officer’ or not - Inter-state supply of goods - In view of the said enabling...