Recent Judgments:
• Letter issued by Revenue requiring reversal of
wrongly credited amount for late filing of return to
be kept in abeyance till SCN attains finality: Madras
HC
• Registration cancellation be revoked if returns are
filed within two weeks: Karnataka HC
• Department cannot demand additional documents
other than those prescribed w.r.t GST registration
application: Kerala HC
• Notice issued to GST Authorities for making
retrospective amendment to disallow the
transitional credit of EC and SHEC: Gujarat HC
• Notice to be issued to GST authorities for charging
IGST under RCM on Ocean Freight: Gujarat HC
Important Press Releases and News:
• Biggest ever pan-India joint operation by DGGI and
DRI against fraud refund claim by exporters
• New Measures to be taken to Boost Exports; Fully
automated electronic refund route for ITC in GST
Recent Advance Ruling:
• Works of modification/ additions facilitated by a
Transmission licensee constitutes ‘supply’ to
attract GST: AAR
Notifications, Circulars, etc.
• Revised Norms for Execution of Bank Guarantee
under Advance Authorization, DFIA & EPCG
Schemes
Source: a2ztaxcorp.com
