Day: April 16, 2022

Pre deposit

By Shabana Rubani
Pre deposit for filing appeal under GST to be paid through cash ledger and not from credit ledger: Orissa HC Case Details: Jyoti Construction v. Deputy Commissioner of CT & GST The petitioner was a partnership firm engaged in the business of execution of works contract including civil, electrical and mechanical.…
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Refund of unutilized Input Tax Credit

By Shabana Rubani
 SEZ unit is eligible to claim refund of unutilized Input Tax Credit: Madras HC Case Details: Platinum Holdings (P.) Ltd. v. Additional Commissioner of GST & Central Excise, Chennai The petitioner was a Special Economic Zone (SEZ) and made purchases from several suppliers/vendors for the development of the SEZ. The petitioner…
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Importer Expenses on ads and promotion

By Shabana Rubani
Advertising, Marketing, and promotion (‘AMP’) expenses incurred by Importer not required to be added in the value of imported goods; Appeal dismissed by SC Case Details: Commissioner of Customs v. Indo Rubber and Plastic Works The appellant was engaged in importing and distributing of ‘Li Ning’ brand of sports goods. There…
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ADG Custom

By Shabana Rubani
Additional Director General of DRI is not empowered for initiation of recovery proceedings under Customs: SC Case Details: Canon India (P.) Ltd. v. Commissioner of Customs The issue under consideration was whether the Directorate of Revenue Intelligence (‘DRI’) has the authority in law to issue a show-cause notice under Section 28(4)…
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Rule 89(5) GST

By Shabana Rubani
Rule 89(5) which denies refund of unutilised ITC of input services is not ultra vires; SC set aside the decision of Gujarat HC Case Details: Union of India v. VKC Footsteps India Pvt Ltd. Few writ petitions were filed before the High Court of Gujarat and the High Court of Madras…
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Important Fact/case about custom duty

By Shabana Rubani
SC admits appeal to decide duty of customs referred in Exemption Notification No. 45/2017 would include IGST or not Case Details: Commissioner of Customs v. Interglobe Aviation Ltd. The assessee was a scheduled airline operator engaged in the business of transportation of passengers and goods by air within and outside India.…
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Important case of GST

By Shabana Rubani
Apex Court reversed the decision of Delhi High Court in the case of Bharti Airtel which allowed rectification of GSTR-3B Case Details: Union of India v. Bharti Airtel Ltd. The grievance of the petitioner was regarding rectification of Form GSTR- 3B for the period from July to September 2017. The Delhi…
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How to do GEM registration

By Shabana Rubani
Primary Seller Registration Process Go to the Government Site of GeM. Click on the Signup option on the top left of the page. … New page on Create your organization seller account open. … Fill in all the Details asked in the next form. … After filling in all the…
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