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Cus - Export of non-basmati rice - Notification 20/2023 insofar as it denies the benefit of the transitional arrangement as contained in para-1.05 of the FTP 2023, is bad in law: HCCus - Refund of SAD - 102/2007-Cus - Areca Nut and Supari are one and the same - Objections with regard to name, nature and status of importer or buyers or the end use of goods purchased by them etc. are extraneous: HCCX - Interest on Refund - Since wrong order annexed by petitioner in paper book, Bench is unable to proceed further - Petition is dismissed with liberty to file a fresh one: HCGST - No E-way bill - When petitioner imports machinery and after Customs clearance, transports same to his own factory, it cannot be said that such a transportation would fall within the definition of term 'supply' - Penalty imposable under second limb of s.129(1)(a): HCGST - Fix responsibility on officers who allowed BG to lapse - Petitioner not justified in not renewing BG - Cost of Rs.15 lacs imposed, to be paid to PM Cares Fund: HCGST - Since the parties agree that petition can be disposed of on the basis of records available before Appellate Authority, petitioner is directed to enclose all documents filed before Appellate Authority in a compilation, in form of a paper book: HCWrong RoadST - Whether any service is used for personal consumption or not is certainly question of fact and being question of fact, no substantial question of law arises: HCGovt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedbackST - If what has been paid as tax is without authority of law, Revenue should refund the same - Denial of credit would result in the whole exercise being tax neutral: HCWarehousing Authority notifies several agri goods to be stored in only registered warehousesST - Even if the petitioner may have a case on merits, it is best left to be decided by the Appellate Authority under the hierarchy prescribed under the FA, 1994: HCUS FDA okays Eli Lilly Alzheimer’s drugGST - Petitioner challenges jurisdiction of assessing officer - Petitioner is entitled to file an appeal u/s 107 by availing an alternate efficacious remedy: HCFive from Telangana killed in car accident on Pune-Solapur HighwayGST - Existence of an alternative remedy is a material consideration but not a bar to the exercise of jurisdiction: HCHush money case against Donald Trump - Sentencing deferred to Sept 18GST - It is open to a trader to take goods by whichever route he opts, unless the law otherwise requires, destination point being intact: HCDeadly hurricane Beryl smashes properties in JamaicaGST - Conclusion that taxable person is providing a service to supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier is ex facie erroneous and contrary to the fundamental tenets of GST law: HCIsrael claims 900 militants killed in Rafah since May monthGST - Order expressly records that personal hearing notice was returned with endorsement 'no such person at address' - Since petitioner has shifted to a new premises, it is just and necessary to provide an opportunity to contest demand: HC116 die in stampede at UP ’Satsang’I-T- Application for revision of order dismissed in limine on grounds of delay; case remanded for re-consideration: HCWe are deepening economic ties with India, says US officialI-T- As per Section 119(2)(b), power to condone applications relate to claims for amount exceeding Rs 50 lakhs are to be considered by CBDT; however it is impermissible for CBDT to pass order on merits: HC8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inchesI-T- Additions framed u/s 68 for unexplained income & u/s 69 for unexplained expenditure not tenable where complete transactional details are furnished & not doubted: HCRailways earns Rs 14798 Crore from Freight loading in June monthI-T- Delay in filing ITR is per se insufficient reason to estimate assessee's profit @15% on turnover, more so where audited financial report is filed in timely manner: ITATMoD inks MoU to set up testing facilities in Unmanned Aerial System in TN Defence Industrial CorridorI-T- For invoking section 69A, assessee should be found to be owner of any money, bullion, jewellery or other valuable article & which is not recorded in the books of account: ITATGovt proposes Guidelines for ethical approach to Coal MiningI-T- TDS credit can be allowed based on AIS, where details pertaining to TDS, advance tax & other payments are reflected in Form 26AS: ITATVaishnaw to inaugurate Global IndiaAI Summit 2024I-T- Lending money with the primary intention of earning interest can be considered a business activity, but nature and manner of lending, as well as the frequency, should be taken into account: ITAT
 
Pangs of GST - Govt sets up Working Groups to address peculiar problems of industry

By TIOL News Service

NEW DELHI, MAR 25, 2017: WITH the Union Government setting the stage for the passage of the GST Bills, the GST Council has set up Working Groups to address peculiar problems of some of the sectors for their hassle-free transition into the new tax regime. Some of the key issues are:

i. Services provided between establishments of same entity without invoice or payment in certain sectors with high volumes of transactions with operations spread on a country-wide basis;

ii. Compliance challenges for small and medium sector in an automated environment with end-to-end matching of invoices;

iii. Issues raised by sectors employing large work force and with vast disparity, e.g., textiles;

iv. Special regime in sectors with disproportionate high value with relatively lesser value addition and large number of job workers;

v. Cascading due to the exclusion of certain products from the GST and commitments relating fiscal stability clause in Production Sharing Contracts;

vi. Issues due to existing abatements in transport sector together with compliance challenges;

vii. Critical infrastructure of the country

viii. Exports, including value addition and manufacturing in domestic tariff area (DTA) for export /EOUs and SEZs.

ix. Government services to obtain clarity as to what constitutes a taxable supply for consideration.

Recognizing all such concerns, it has been decided to set up some Working Groups to address the concerns of some key sectors:

a. Banking, Financial : Upender Gupta, Commissioner, GST and Insurance Sector

b. Telecommunication : Amitabh Kumar, JS, TRU-II

c. Exports, including EOUs and SEZs : Dr Tejpal Singh, ADG, DGEP, Manish Sinha, Commissioner, CX

d. IT /ITES : M. Vinod Kumar, Chief Commissioner

e. Transport and Logistics : J. M. Kennedy, ADG DGRI (Road, rail, air, sea, pipelines, airport, sea port)

f. Textiles : Yogendra Garg, Commissioner CX.

g. MSMEs, including job work : Manish Sinha, Commissioner CX

h. Oil & Gas (Upstream and Downstream) : P. K. Jain, Chief Commissioner (AR)

i. Gems and Jewellery : Reyaz Ahmad, Director TRU

j. Services received and provided by : D. P. Nagendra Kumar, Pr. Commissioner the Government

The Working Groups have been directed to take a quick look at the key issues and suggest ways and means to overcome the key concerns. They may interact with concerned administrative ministries and key Industry bodies/associations, professionals and other suitable persons.

The emphasis of the Groups would be on procedural simplification and possible rate structure and will have to submit their reports latest by April 10, 2017.

Based on their initial reports, decision on further action to expand the working groups by including officers from the state governments may be taken.

(F. No. 349/36/2017-GST)

GST RO(W)AD AHEAD | Episode 8 | Panel Discussion | simply inTAXicating

GST RO(W)AD AHEAD | Episode 7 | Panel Discussion | simply inTAXicating

Also See : TIOL TUBE Videos on GST

 


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