Category Archives: GST

Gujarat High Court Allows Refund of “Accumulated Credit on Input Service” in case of “Inverted Duty Structure”

The Landmark judgement by Gujarat High court on July 24, 2020, has come out with relief for many industries functioning in the field of textiles, railway locomotives and parts, handlooms, solar modules, e-commerce, etc. as it was held that by … Continue reading

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Delhi HC Judgement-No Right to issue Belated Deficiency Memo After Termination of Statutory Limits

The Delhi High Court in its decision on 22nd July, 2020 in response to the Petition filed by “Jian International” stated that the Respondent has lost the right to raise the deficiency in the Petitioner’s Refund application at belated stage … Continue reading

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Taxability of Hand Sanitizers Under GST

Hand Sanitizers to be classified as ‘disinfectants’ under GST and shall attract 18 percent GST. For more details, Please refer the attached document:- Taxability of Hand Sanitizers under GST Disclaimer:- This document has been prepared in summary form by Dewan P. … Continue reading

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New Functionalities like Turant Customs and Other Initiatives for Contactless Customs enabled w.e.f. July 06, 2020

In order to achieve the moto of “Ease of doing business” amidst this pandemic period of COVID-19, Government of India has introduced the facility of “Turant Customs”. Various notifications and circulars are being issued every now and then to give … Continue reading

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Delhi High Court Allowing Petitioner to Carry Forward Transitional Credit Despite Retrospective Amendment.

Delhi High Court in the case of “SKH Sheet Metals Components” (W.P. (C) 13151/2019) has allowed the petitioner to carry forward Transitional Credits by 30th June, 2020 despite retrospective Amendment in Section 140 of the CGST Act. For details, please … Continue reading

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