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1. Clarification on issue pertaining to e-invoice - Delhi SGST - The Circular clarifies that government departments, agencies, local authorities, and PSUs, which are...

2. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

3. Initiation of CIRP proceedings - minimum requirement of threshold limit - It has been brought out that two invoices have been issued without any seal and signature....

4. Valuation of imported goods - undervaluation - Proforma invoice - When the department conducted market survey and the persons were there witness, it was their duty to...

5. Deduction u/s 10AA - SEZ Unit - violation under SEZ Act, 2005 - Non submission of accounting invoices to STPI/SEZ authorities, Non approval of units by SEZ authority -...

6. SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying...

7. Refund of service tax paid - SEZ - In this case, the head office is located in Gurugram and it is not an SEZ unit. A portion of the services received in Gurugram are for...

8. Waiver of the interest levied on late filling of GST return for the specified (four) registered person. - The table provided in the notification delineates the class of...

9. Initiation of CIRP u/s 9 - time limitation - threshold limit of amount claimed - With respect to 234 invoices, which are payable within 30 days of the invoices, 224...

10. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

11. Fraudulent availment of CENVAT Credit - grey fabrics - Enough material was placed on record by the petitioner to suggest that the invoices were issued by duly registered...

12. Reversal of CENVAT Credit - Exemption to SEZ Units - The Tribunal analyzed relevant legal provisions and found no restriction prohibiting the SEZ Unit from utilizing...

13. Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

14. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

15. Time Limitation for claiming ITC - tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019...