Indirect Tax Digest | 02 August 2024

Read more about Indirect Tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
HIGHLIGHTS

  • Kerala High Court - Section 7(1)(aa) of the CGST Act is not ultra vires but cannot be applied retrospectively.

  • Madras High Court - Circular No.9 of 2019 dated 24 May 2019 inter alia authorising/assigning proper officers with power of adjudication is valid.

  • CESTAT Ahmedabad - License fee for process know-how and supervision of erection and commissioning charges cannot be included in the assessable value of imported goods.

     

We hope you find it useful and an interesting read.

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