Indirect Tax Weekly Digest | 10 October 2023
Indirect Tax Weekly Digest | 10 October 2023
Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.
- Delhi High Court - Summary of a show cause notice (in Form GST DRC-01 and GST DRC-02) issued at a later stage, resulted in substantial compliance with Rule 142(1) of the Central Goods & Services Tax Rules, 2017.
- Kerala High Court - First Appellate Authority cannot condone delay beyond a period of 1 month after the expiry of the time limit under Section 107 of the Central Goods and Services Tax Act, 2017.
- Tamil Nadu AAR - Input Tax Credit of GST paid on purchase or repairs (including spares) with respect to JCB used for transportation of goods is available.
We hope you find it useful and an interesting read.
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