To what extent would the word "partly" connote the percentage of value or quantity by bulk in an item in which precious metal was being ... Read Full Issue

This is mainly a classification query. Chapter 71 of the Tariff deals with precious metals, but seems to cover only "precious metals or base ... Read Full Issue

Vide Circular No.169/01/2022-GST it was stated that the auditing officer can issue the SCN but not adjudicate the proceedings. The adjudication would ... Read Full Issue

Section 73 of the CGST Act, 2017 covers the following circumstances - Tax not paid Tax short paid Erroneously Refunded Input Tax Credit ... Read Full Issue

The ATS does not accept the full payment of the statutory levy as prescribed in the Motor Vehicle Rules. First the vehicle owner goes to the ATS, ... Read Full Issue

By virtue of Section 16(2)(b) wherein entitlement of ITC by a registered person is established only when he has received goods and services or ... Read Full Issue

All the judgments seem to be either towards retrospective cancellation of supplier (Section 16(2)(a)) or when the supplier has not deposited tax to ... Read Full Issue

The relevant section for search and seizure is as follows - 67. Power of inspection, search and seizure.— (1) Where the proper officer, ... Read Full Issue

This is mainly a classification query. Chapter 71 of the Tariff deals with precious metals, but seems to cover only "precious metals or base ... Read Full Issue

Vide Circular No.169/01/2022-GST it was stated that the auditing officer can issue the SCN but not adjudicate the proceedings. The adjudication would ... Read Full Issue

Section 73 of the CGST Act, 2017 covers the following circumstances - Tax not paid Tax short paid Erroneously Refunded Input Tax Credit ... Read Full Issue

By virtue of Section 16(2)(b) wherein entitlement of ITC by a registered person is established only when he has received goods and services or ... Read Full Issue

Whether FAQs / flyers are binding on GST authorities and CBIC?Please provide relevant case laws, if available.

All the judgments seem to be either towards retrospective cancellation of supplier (Section 16(2)(a)) or when the supplier has not deposited tax to ... Read Full Issue

The relevant section for search and seizure is as follows - 67. Power of inspection, search and seizure.— (1) Where the proper officer, ... Read Full Issue