New & Updates | Iuris Legal

Refund of ITC on Input Services under Inverted Duty Structure

In view of contrasting views of High Courts on the above issue, the matter is listed for final hearing before Hon’ble Supreme Court on...

25 views0 comments

Rajasthan Amnesty Scheme-2021

Rajasthan Government has notified the procedure for Amnesty Scheme-2021 for disposal of outstanding demands or disputes pertaining to the...

13 views0 comments

Liasion Office not liable for GST registration or payment of GST: Kar AAAR

The Karnataka Appellate AAR has overruled AAR ruling to provide much-awaited relief to tax incidence on LO/BO/AO activities. It has held...

11 views0 comments

Notification for online proceedings before DGFT

Online Module for Adjudication, Appeal, Review proceedings under Foreign Trade (Development & Regulation) Act, 1992 and Foreign Trade...

10 views0 comments

New Pop-up on GST Portal

Selection of Core Business

10 views0 comments

GST Refund Update

GSTIN enables option to withdraw ‘Nil’ refund application on GST portal. The said functionality has been introduced considering the...

9 views0 comments

Value of land (1/3rd) in sale of flat challenged

Hon’ble Gujarat High Court has found strong prima-facie case that notional 1/3rd value of land in a sale of flat contract is ultra-virus...

11 views0 comments

BPO business not intermediary

P&H High Court in the case of Genpact India & Others decided on the question whether BPO are ‘intermediaries’ or not. The Hon’ble High...

21 views0 comments

Liaison Office not liable GST

Haryana AAR held that HO and Liaison Office cannot be treated as separate persons. There cannot be any flow of services between HO and...

13 views0 comments

ITC on demo cars to auto dealers

Haryana AAE held that no ITC would be available on cars bought by automotive dealers for use as training fleet, press fleet, marketing fleet

11 views0 comments

Compensation Cess of Maruti Hybrid Vehicles

Haryana AAR held that hybrid vehicles S-Cross”, “Ertiga” and “Ciaz” by Maruti Suzuki are not eligible for lower Compensation Cess of 15%.

10 views0 comments

Valuation for stock transfer between branches

Tamil Nadu AAR has held that value to be adopted for branch transfer by any of the three methods Open Market Value as is presently being...

9 views0 comments

GST applicable on money forfeited against cancellation of agreement to sell immovable property

Gujarat AAR has held that GST would be applicable on money forfeited against cancellation of agreement to sell immovable property. It was...

8 views0 comments

ITC on canteen facility at Factory

Haryana AAR has rejected availability of ITC on expenses for running canteen facility for employees at factory. Contention of the...

13 views0 comments

Merchant Trading taxable to GST upto 1st Feb 2019

Hon’ble AAR held that merchant trading transaction involving movement of goods from country outside India to another country outside...

12 views0 comments

IFF functionality for small taxpayers

An Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (quarterly filers). Taxpayers who have...

7 views0 comments

Aadhar Authentication or e-KYC

Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th...

7 views0 comments

Advocate can be present during summon proceedings – MP High Court

Hon’ble HC held that advocate of the petitioner is allowed to be present during Section 70 summon interrogation at a distance beyond...

12 views0 comments

Bon Cargos Pvt. Ltd. – Kerala High Court

Hon’ble Court held that when goods of same consignor covered by different invoices are consigned together in one vehicle and value of...

33 views0 comments

Tokyo Electric Power Company – AAR Odisha

Applicant is a Japan-based company providing consultancy services in relation to the outdoor GIS equipment to Odisha Power Transmission...

14 views0 comments

Subscribe Form