The Karnataka Authority for Advance Ruling (AAR) has held that while the margin scheme is not specified under the GST law, taxation based on margin can be applied subject to strict compliance with the prescribed conditions. The bench of Kalyanam Rajesh Rama Rao and Sivakumar S Itagi has mentioned that second-hand motor vehicles fall under […]
The post No ITC, No Full-Value Tax: Karnataka AAR Backs Margin-Based GST on Used Vehicle Sales first appeared on SAG Infotech Official Tax Blog.
The Karnataka High Court has refused an ex parte adjudication order given against an assessee and directed a complete reevaluation of the case. Also, the court has invalidated any following recovery actions, including the bank account attachment. The bench of Justice S Sunil Dutt Yadav mentioned that the adjudication order was indeed passed ex parte. […]
The post Karnataka HC Sets Aside Ex Parte GST Order and Bank Attachment for Violation of Natural Justice first appeared on SAG Infotech Official Tax Blog.
The Uttarakhand High Court stated that a GST confiscation order could not be issued without allotting the taxpayer a fair chance of hearing, since the same practice is acknowledged as a breach of Section 130 of the GST Act. Therefore, the GST order was set aside. The GST authorities confiscated the goods and vehicles of […]
The post GST Confiscation Order Can’t Be Issued Without a Fair Hearing U/S 130, Uttarakhand HC Quashes Order first appeared on SAG Infotech Official Tax Blog.
