Judgement

Court holds that absence of pre-SCN consultation does not invalidate the demand in large-scale fake ITC cases

HC Declines to Interfere with Rs. 9.6 Crore Fake ITC Demand; Says Pre-SCN Consultation Not Mandatory After 2020 Amendment

The AAR concluded that paddy can be categorised as 'agricultural produce' and the services related to the storage of agricultural produce are exempt from GST.

Services Related to Storage of Agricultural Produce Are Exempt from GST: ITAT

The Tamil Nadu AAR clarified that both Quick Lime and Hydrated Lime, falling under Chapter 2522, attract a GST rate of 5%.

Quick Lime and Hydrated Lime Attract 5% GST: AAR

The Tamil Nadu AAR clarified that GST is not applicable to the balance freight amounts deposited into escrow accounts, which are solely forwarded to carriers without any deductions.

Tamil Nadu AAR Clarifies GST Liability on Balance Amount of Freight Deposited By Shippers

Tamil Nadu AAR ruled that non-monetary dealer benefits like gifts and tour packages are taxable supplies under GST.

Tamil Nadu AAR Confirms GST on Non-Monetary Benefits Earned by Paint Dealer

Tribunal holds that reassessment issued by Jurisdictional AO, without Faceless procedure and without approval of the Competent Authority under Section 151, was invalid.

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HC Declines to Interfere with Rs. 9.6 Crore Fake ITC Demand; Says Pre-SCN Consultation Not Mandatory After 2020 Amendment

Services Related to Storage of Agricultural Produce Are Exempt from GST: ITAT

Quick Lime and Hydrated Lime Attract 5% GST: AAR

Tamil Nadu AAR Clarifies GST Liability on Balance Amount of Freight Deposited By Shippers

Tamil Nadu AAR Confirms GST on Non-Monetary Benefits Earned by Paint Dealer

ITAT Quashes Reassessment for Lack of Proper Section 148 Approval and Non-Faceless Notice; Allows Assessee’s Appeal