Recent Judgments:
- HC remands case back to AAAR where it introduced ‘new grounds’ without notifying assessee about the same
- Gujarat HC reminds Revenue to exercise the power of ‘arrest’ with lot of care & caution
- Allahabad HC: Goods sold from duty free shops is to be treated as ‘export of goods’
Notices & Circular:
- Notification 04/2019 Central Excise NT dated August 21st, 2019
- Notification 05/2019 Central Excise NT dated August 21st, 2019
- Notification 36/2019 Central Tax dated August 20th, 2019
- Notification 37/2019 Central Tax dated August 21, 2019
Advance Rulings:
- Multiple companies functioning from same address can take separate GST registrations
- Karnataka AAAR rejects appeal filed beyond limitation period while refusing to consider points of merit.
- AAAR upholds AAR ruling denying ITC of CGST on hotel services received in state where assessee is not registered
Source: A2Z Taxcorp LLP
