Daily Archives: October 28, 2018

20% demand can’t be directed to pay during pendency of stay application: Bombay HC

By | October 28, 2018

If that demand is under dispute and is subject to the appellate proceedings, then, the right of appeal vested in the petitioner/assessee by virtue of the Statute should not be rendered illusory and nugatory. That right can very well be defeated by such communication from the Revenue/Department as is impugned before us. That would mean… Read More »

CBDT circular are binding on revenue: HC

By | October 28, 2018

HIGH COURT OF BOMBAY Principal Commissioner of Income-tax, Mumbai v. Nawany Construction Co. (P.) Ltd. S.C. DHARMADHIKARI AND B.P. COLABAWALLA, JJ. IT APPEAL NO. 1142 OF 2015 SEPTEMBER  10, 2018 Arvind Pinto for the Appellant. Sameer Dalal and Ms. Namrata Kasale for the Respondent. JUDGMENT 1. When this appeal was called out, Mr. Arvind Pinto, appearing on behalf of the Revenue in support of… Read More »

Use ” Videoscope ” as Inspection tool : CBIC Chairman

By | October 28, 2018

S. Ramesh Chairman Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi – 110 001 Tel. : +91-11-23092849, Fax : +91-11-23092890 E-mail : chmn-cbec@nic.in D.O.No.18/CH(IC)/2018 26th October, 2018 Dear, Colleagues, The Officer Trainees of 69th Batch of IRS (C&CE) had the privilege of having… Read More »

Category: GST

Pay GST on Supply of food items to employees in Canteen for consideration : Kerala AAR

By | October 28, 2018

Supply of food items to the employees for consideration in the Canteen would come under the definition of supply and would be taxable under GST Appellate Authority of Advance Ruling : Kerala Caltech Polymers Pvt Ltd Order No CT/7726/2018-C3 Dated 25.09.2018 Download Judgement Click here Related post Other GST judgments Pay GST on Recovery of Food… Read More »

GST Input Tax Credit on Guest House Maintenance allowed : AAR

By | October 28, 2018

Input Tax Credit on Guest House Maintenance Entitlement to take credit of tax paid on various goods and services used for maintenance of applicant’s township, guest house, hospital, horticulture in its ordinary course of business. Video Explanation by CA Satbir Singh Held Guest House Maintenance  : Establishing, maintaining and furnishing guest houses including landscaping by way… Read More »

Single GST Audit or for Each GSTIN ? Explained

By | October 28, 2018

Single GST Audit or for Each GSTIN Whether GST audit will be conducted for each GSTN or PAN India Single audit will be conducted. In other words, GSTR 9C need to be filed for each GST registration or single GSTR-9C will be filed covering all registrations? Answer : one GSTR 9C for each GSTR-9  Annual return in form … Read More »