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F: is RCM payable on GTA service if freight charges including in Invoice ...

F: SECTION 10(2) - Conditions needs to be fulfilled for previous financia...

N: Central Government authorizes Shri Rakesh Sasibhushan, Chairman- cum- ...

H: Supply of Works Contract - contract entered into with AVVNL as per two...

H: Provisional attachment of other accounts of petitioner alongwith the c...

H: Validity of prosecution proceedings under GST - fake invoices - In vie...

H: Provisional attachment of Bank Accounts of petitioner - Although the p...

H: Recovery of dues - blocking the input tax credit available in the cred...

H: Refusal of request for Extension of due date for filing income tax ret...

H: Penalty u/s 271(1)(c) - disallowance of the deduction u/s 80IA - the c...

H: Depreciation on Gym Equipment - At the most if any equipment has been ...

H: Depreciation on xerox machine - at the rate of 15% OR 60% as claimed b...

H: Jurisdiction - power of NCLT to appoint Special Officer - allegations ...

H: Initiation of CIRP - pre-existence of dispute - There was no dispute e...

H: Recovery of erroneous refund - If the department was aggrieved by the ...

H: Violation of principles of Natural Justice - Clandestine removal - rel...

H: Recovery of VAT from the purchaser of property in Auction - Attachment...

A: CONVERSION OF PROVISIONAL REGISTRATION TO PERMANENT REGISTRATION

N: Seeks to Amendment in Notification No. 3/2018-Customs (N.T./CAA/DRI) d...

N: Seeks to Amendment in Notification No. Notification No. 1/2018-Customs...

F: Payment successful but subscription is not received

F: GST Applicability

N: Corrigendum - Notification No. S.O. 220 (E), dated the 18th January, 2021

N: Seeks to make amendment (2021) to WBGST Rules, 2017 by inserting a new...

C: Strict compliance to Limitation while filing Appeals/Petitions before ...

H: Exemption u/s 10B - failure to receive the convertible foreign exchang...

H: Levy of the penalty u/s. 271AAB - assessment order u/s. 153C - the pen...

H: Disallowance on account of stamp duty charges of lease agreement perta...

H: Disallowance of TDS payable - the amount of TDS is to be considered as...

H: Disallowance u/s 40A(3) - cash payment made by the assessee for purcha...

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2018 (12) TMI 1697 - ORISSA HIGH COURT - GST

Head Note / Extract:
Validity of circular dated 17.08.2017 (Annexure-7) - direction to the persons who are dealing with HSD has been directed to pay GST - HELD THAT:- The circular dated 17th August, 2017, which is partially quashed by Punjab and Haryana High Court and has been approved by the Hon’ble Supreme Court. Other High Courts also have taken a similar view - In that view of the matter, it will not be appropriate to now enforce the circular dated 17.8.2017 and the circular of 1st November, 2018 will prevail. Petition disposed off.

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