This update covers key judicial decisions relating to GST, service tax, customs, central & state excise and also some important indirect tax related notifications and circulars.

Key Focus Areas Covered in this Update:

Goods and Services Tax (GST)

Telangana High Court: Demand of GST cannot be made unless liability of GST is determined under Section 74 of the CGST Act

The Telangana High Court in Deem Distributors Pvt. Ltd. v. UOI has directed the tax department to refund the amount collected during the stage of investigation along with interest from the date of payment of the amount till the date of refund.

The tax department alleged that the petitioner had availed Input Tax Credit (ITC) on the basis of fake invoices issued by fictitious suppliers. The tax department was still carrying out the investigation during which it issued letters to the petitioner to reverse ITC/pay GST. To buy peace with the tax department, the petitioner had deposited certain amount of money, however the letters issued by the tax department and recovery of tax was challenged by the petitioner before the High Court.

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