Home Highlights June 2020 Year 2020 This

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1. Liability of GST - person liable to pay GST for transportation of goods - As per GST scheme of law, consignment note issuance, by whatever name called, is mandatory for...

2. Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,...

3. Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated...

4. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

5. TRIPURA GST - The documents viz. Tax Invoice, Manifest and Consignment Note shall be carried by the person in charge of a conveyance carrying any consignment of goods...

6. Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables...

7. Availment and setting off of Input tax credit (ITC) - purchases of demo vehicles - car dealer - The demo vehicles are purchased all along for further supply with the...

8. Imposition of penalties - It is the appellants who themselves have detected the consignment and intimated to the Custom Department that the consignment is carrying some...

9. Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

10. Imposition of penalty on CHA - Import of prohibited goods - After finding that the appellant has become unknowingly party to fraudulent import, the imposition of penalty...

11. CENVAT credit – demo cars – capital goods – input – nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot...

12. Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

13. Territorial Jurisdiction - Detention of goods during stock transfer - recovery of GST and penalty - There was no occasion for the 3rd respondent to collect tax and...

14. Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

15. Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...