Recent Judgements
• HC: No GST on services provided by Court Receiver
• SC dismisses Revenue’s SLP against HC order denying Sales Tax levy on supply of goods from Mumbai to Delhi for works contract
• Gujarat HC issues notice in writ challenging validity of Section 129 of CGST Act w.r.t. detention of goods; grants interim relief
Important Advance Ruling of the Week
• AAR: GST leviable on the compensation paid to lessor for vacating its claim
Notifications, Circulars, etc.
• CBIC authorised certain officers to act as a Revisional Authority under CGST Act, 2017
• DGFT clarifies: Mis-classifying imported goods under “Others” category may shift such items from “free” to “restricted” category
Important Updates
• CBIC released updated CGST Rules, 2017 upto January 01, 2020
• No further extension of FORM GSTR-1 late fee waiver scheme
Source: a2ztaxcorp.com