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GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

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GST - Refund of IGST - Export of services - intermediary - Place of...

GST

Refund of IGST - Export of services - intermediary - Place of supply - the petitioner is rendering the Market Research Services directly to OHMI, Japan. Therefore, insofar as providing Market Research Services is concerned, the petitioner cannot be held to be an intermediary. - HC

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H: Detention and seizure of betel nuts - goods of foreign origin and unfi...

H: Criminal conspiracy in order to get ineligible Duty Entitlement Pass B...

H: Classification of imported goods - Low Aromatic While Spirit/Hydro Car...

H: Revocation of Customs Broker License - export of cut and polished diam...

H: Classification of imported goods - Mitsubishi brand Air Conditioner-Ou...

H: Classification of imported goods - Waxsol series of products such as W...

H: Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - al...

H: Refund of Service Tax amount - Period of limitation - advance amount r...

H: Classification of services - Support Services of Business or Commerce ...

H: Business Auxiliary Service - appellant is individual or a commercial c...

H: Classification of services - single work order for carrying out the se...

H: Levy of Service Tax - Commercial Training or Coaching Services - incom...

H: Levy of Service Tax - GTA Services - goods are transported by rail - M...

H: Jurisdiction of Commissioner (Appeals) to issue fresh Show Cause Noice...

H: Validity of order beyond the scope of show cause notice (SCN) - it is ...

H: 100% EOU - extended period of limitation - while demanding duty was no...

H: Dishonour of Cheque - insufficient funds - The complainant by leading ...

A: SHOW CAUSE NOTICE AND ITS REPLY FOR ADJUDICATION

F: Classication of Goods or Service

F: REGARDING INTIMATION U/S 61

F: Sale of Motor Car

F: Tran 1 credit

F: Reverse of ITC TAKEN ON SUPPLIER INVOICE WHO HAVE NOT FILE GST 3B NOR ...

F: supply of goods from bonded warehouse and ITC reversal

F: Time Limit for issue of credit note

F: Inclusion of RCM while calculating refund for inverted duty structure

H: Seeking grant of Anticipatory bail - In fact he and his co-accused had...

H: Allowability of expenditure as revenue or capital - expenditure of Rs....

H: Validity of reopening of assessment - jurisdiction of notice issuing a...

H: Validity of assessment Order framed on Non quoting the mandatory docum...