Bail Granted in GST Registration Fraud Where Only Disclosure Statement Implicates Accused • Director Arrested Under Section 132 Granted Bail After Voluntary Statement Recorded • Ophthalmic Surgeon’s Chairs and Eye Operating Tables Are Medical Furniture at 18% • Tea Packed With Spoons or Glass Cups Is Mixed Supply Taxable at 18%: AAR Gujarat • Compostable Plastic Carry Bags Qualify as Biodegradable Bags at 5% GST: AAR Gujarat • Rice Husk Board Classified as Fibreboard Under Heading 4411: AAR Gujarat • Demands Confirmed Without Verifying Dealer’s Records Set Aside on Terms • SCN Marking Hearing Date, Time and Venue ‘NA’ Vitiates Section 73 Order
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11 articles
Transitional credit on capital goods received after 1 July 2017 allowed in full under Section 140(2)
The Tribunal held that Section 140(2) does not limit transition to 50% of credit or to goods received before the appointed day, but that Section 140 cannot be u…
Export Refund: Invoices Issued During Relevant Period Sufficient Even If Goods Actually Exported Subsequently
The GSTAT Chandigarh Bench has dismissed Revenue's appeal and upheld the refund of Rs. 18,28,146 sanctioned to an exporter under Rule 89(4), holding that the 'T…
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