Indirect Tax Digest | 07 June 2024
Indirect Tax Digest | 07 June 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
- Allahabad High Court - Upholds the validity of Notification Nos. 9/2023-Central Tax dated 31 March 2023 (Impugned Notification) extending the time limit for issuing orders under Section 73 of the CGST Act for FY 2017-18.
- Authority for Advance Ruling, Tamil Nadu - GST is not leviable on supply of warehoused goods from FTWZ to the MOOWR unit.
- Allahabad High Court - Determines the manner for computing the limitation period for filing appeal under Section 107 of the CGST Act
- Rajasthan High Court - Registered person is liable to pay GST under the reverse charge mechanism on exhibition services received outside India.
- Calcutta High Court - Right to file an appeal cannot be denied owing to technical glitches on the GST portal.
- Allahabad High Court - Fixing three successive dates of hearing within a span of seven days indicates a pre-conceived notion of the tax authorities
We hope you find it useful and an interesting read.
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