Indirect Tax Weekly Digest | 20 June 2023
Indirect Tax Weekly Digest | 20 June 2023
Highlights
- Calcutta High Court - ITC cannot be denied to a genuine recipient in case of retrospective cancellation of the supplier’s GST registration.
- Madras High Court - Tax Authorities cannot be expected to carry out a ‘suo moto’ proceeding without any cooperation from the assessee.
- Customs AAR, Delhi – Exemption under Notification no:45/2017-Customs and Notification no:50/2017-Customs is not applicable to the transfer of goods from the Free Trade and Warehousing Zone (FTWZ) to the Domestic Tariff Area (DTA).
- CESTAT, Delhi - Special Economic Zone (SEZ) Unit cannot be denied exemption from service tax on technical grounds of limitation.
We hope you find it useful and an interesting read.