Recent Judgements
• P&H HC allows filing or revising TRAN-01, not filed/ wrongly filed, manually or electronically by 30th November, 2019
• Gujarat HC: Instructs Revenue to withdraw bank attachment and unblock credit
Recent Advance Ruling
• Co-owners of jointly held immovable property cannot be treated as AOP for GST Registration: AAR
• Delivery of spares by Applicant on account of Maharashtra office is a bill to ship to transaction: AAR
• Karnataka AAR rules regarding taxability of OIDAR services
• Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR
Notification, Circulars, etc.
• CBIC mandates quoting of DIN in all its communications pertaining to search, summons, arrest, inspection, etc., from November 8, 2019
• Rajasthan State Tax dept to accept the manual filing of Form APL-01 until the online module is effective
Videos of the Week
• Quoting of DIN Mandatory by Department in all Communications
• Punjab & Haryana HC allows Filing/Revising Tran 01 By Nov 30, 2019
Source: a2ztaxcorp.com
