Extension of time limit in respect of all judicial or quasi judicial proceedings till 28.02.2022 by Hon’ble Apex Court

Dear All, This is to update you that the bench comprising of Chief Justice of India NV Ramana, Justice L Nageswara Rao and Justice Surya Kant passed the order on an application filed by the Supreme Court Advocates-on-Record Association (SCAORA) in the suo motu case In Re Cognizance for Extension of Limitation extending the period …

“Case update: Latest decision of Hon’ble Orissa High Court inter-alia on the issue of availing ITC on the basis of alleged fake invoices”

Greetings from GSTLawIndia.in, On 04.10.2021, a landmark ruling came to be delivered by Hon’ble Orissa High Court on the issue of input tax credits based on alleged bogus invoices. It is pertinent to note that the aforesaid issue of bogus invoices, has been a subject matter of heated debate and one which is plaguing the …

Supreme Court upholds validity of provisions of refund in cases of inverted duty structure laid under Rule 89(5) of the CGST Rules, 2017.

In landmark judgement of Union of India and Ors Vs VKC Footsteps India Pvt Ltd, the Hon’ble SC has upheld the validity of provisions of Rule 89(5), CGST Rules 2017 by setting aside the judgement of Hon’ble Gujrat High Court which held that Rule 89(5) of the CGST Rules, 2017 are ultra vires of the …

Article on SC judgement on labour cess

NO LABOUR CESS ON SUPPLY OF MATERIALS: ANALYSIS OF SC JUDGEMENT AND SUGGESTED WAY FORWARD The Hon’ble Supreme Court in the matter of Uttar Pradesh Power Transmission Corporation Limited and Anr. vs. C G Power and Industrial Solutions Limited and Anr. being SLP(C) No. 8630 of 2020 vide order dated 12.05.2021 has held that supply …

Madras High Court: GST liability on contribution collected by RWA’s taxable only in excess of Rs 7500/-

In a major relief to resident welfare association (RWA) members, the single judge bench of Justice Anita Sumanth has held that the goods and services tax (GST) is applicable only to monthly maintenance amount exceeding ₹7,500 only and not on the complete amount charged from members. The issue, submissions of the parties and High Court …