Indirect Tax Weekly Digest | 11 July 2023

Bombay High Court - Whenever an action is intended to be taken by the Tax Authorities regarding the registratiosn of dealers, Show-Cause Notice is not only required to be uploaded on the web portal but also a copy of the same is required to be forwarded to dealers by e-mail or by hand delivery.
AAR, Telangana – Out-of-court settlement of liquidated damages due to delayed completion of a project (pertaining to the pre-GST regime) is not leviable to GST.
AAR, West Bengal - Input tax credit of GST paid on procurements used in the construction of warehouse for onward renting.

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