The AAR, Telangana in the case of M/s. PES Engineers Pvt. Ltd. held that where parties entered into 2 distinct and separate contracts, one for supply of goods …
The Hon’ble Tripura High Court in M/s. SR Constructions v. The Union of India and Ors. held that the assessee is entitled to take Input Tax Credit (“ITC”) …
The Hon’ble Calcutta High Court, in the case of J. L. Enterprises v. Assistant Commissioner, State Tax held that cash-credit facility is not a debt, thus cannot be …
The Goods and Service Tax Network (“GSTN”) has issued an important Advisory dated June 08, 2023 on the E-Invoice Verifier App. The E-Invoice Verifier App developed by GSTN, has …
The Kerala GST Department issued Instructions vide Circular No. 11/2023 dated May 25, 2023 regarding the allocation of adjudication files to DC (TPS) vertical and DC (Adjudication). Instructions regarding …
The AAR, Uttarakhand, in the case of M/s. Uttarakhand Public Financial Strengthening Project , ruled that the service provider has to charge GST on the whole amount of the …
The Karnataka GST Department, Commissioner of Commercial Taxes has issued Circular No. GST-02/2023-24 dated May 23, 2023 regarding the Generation and quoting of Document Reference Number (“RFN”) on communication/document …
The GST, e-Invoice System has issued an update regarding the E-invoicing for taxpayers with Average Annual Turnover (“AATO”) between Rs.5 Crore to Rs.10 Crore has been enabled on the …
The Hon’ble Delhi High Court in M/s McDonalds India Pvt Ltd. v. Additional Commissioner, CGST Appeals – II, Delhi & Anr. has set aside the order denying refund …
The AAAR, Uttar Pradesh in the case of M/s the Indian Hume Pipes Company Ltd. (Appeal Order No. 05/AAAR dated March 10, 2023) has held that, the assessee providing …
