#GSTCase-189- Instructions issued by Board are binding in Nature; No FORM GST MOV-02 issued, No Part A of Form GST EWB-03 uploaded on common portal, No FORM GST MOV-04 issued and No Part B of Form GST EWB-03 uploaded on the common portal; Fresh grounds subsequent to passing of the order cannot be raised by the officer; No Requirement to incorporate details of goods being dealt in the Registration Certificate and thus no detention can be made on such ground; Goods detained on account of Undervaluation of Goods

FS Enterprise v. State of Gujarat 111 taxmann.com 179 (Gujarat) Issue: Instructions issued by Board are binding in Nature; No FORM GST MOV-02 issued, No Part A of Form GST EWB-03 uploaded on common portal, No FORM GST MOV-04 issued and No Part B of Form GST EWB-03 uploaded on the common portal; Fresh grounds subsequent to passing of the order cannot be raised...

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Brief Compilation of Judgements on Calculation of Time Limit- How to count time limit when an act is to be done within so many days after a given event; Time Limit where certain thing has to be done within a specified period; Meaning of the Time limit having words “not less than”; Time limit using “not later than”; Time limit using “not earlier than”; Time limit providing “by a said date”

In this post, we have tried compile some of the landmark judgements relating to calculation of time limit. The terms have been used very frequently in the GST Act. How to count time limit when an act is to be done within so many days after a given event-Jitender Tyagi vs Delhi Administration & Anr on 3 October, 1989-Equivalent citations: 1990 AIR 487, 1989 SCR...

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GST- Compilation of Ruling by AAR Telangana

Below is the compilation of Rulings by AAR Telangana . The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling. Case: Prism Hospitality Services (P) Ltd dated: 26.09.2018 Query: Rate of GST on providing services includes operation of canteen/Mess/Eating House/mess operation/ food sales in Hospitals for patients and visitors/Campsite etc. To...

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Tax under RCM on services of renting of immovable property provided by director to company-Understanding the perspective through Notification and an attempt to gain an understanding on one of the most controversial subjects in GST

At the outset, would like to state that this post is specifically restricted to analyse (without going into the judgements on this subject) levy of tax on reverse charge on services of renting of immovable property provided by director to the company vis-à-vis relevant entry in notification and also surrounding entries in notification to see if any help can be sought for understanding, one of...

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Brief Compilation of Judgement on Use of Interpretation of Bracketed Portion in Statue; Wide Meaning of Definition may be restricted to bring it inline with the context of the Statute; All definitions in statutes generally begin with qualifying words, “unless there is anything repugnant in the subject or context”; Even the Word “means” in Definition Clause would be subject to unless there is anything repugnant in the subject or context

Interpretation of Bracketed Portion in Statue-Nahalchand Laloochand P.Ltd vs Panchali Co-Op.Hng.Sty.Ltd on 31 August, 2010 The scope of the bracketed phrase has to be seen in the context of the definition given to the word `flat' which is true indication of intent of the legislature. It was suggested by learned senior counsel and counsel for the promoters that the phrase `and includes a garage' must...

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