Goods and Services Tax Law Updates:

AAR/Case Laws/Judgements

Rajasthan  Amnesty Scheme-2022 [Notification dated 23-02-2022]

Government of Rajasthan in its State Budget 2022 vide Notification dated 23-02-2022 notify ‘Amnesty Scheme-2022′, as the scheme, for rebate of tax and settlement of outstanding demands and disputed amounts. This scheme shall come into force with immediate effect and shall remain in force upto 31.8.2022.

Notification No. 01/2022 – Central Tax Dt. 24-02-2022

Registered person having turnover more than Rs. 20 crore is required to issue e-invoice w.e.f. 01.04.2022. The existing limit of ₹50 crores has been reduced to ₹20 crores vide this Notification.

In Re: Kapil Sons Explosives LLP [Maharashtra-AAR] Dated : 18/02/2022

The applicant, a GST registered firm, is engaged in drilling and blasting works at various sites using Industrial explosives and other materials. The Hon’ble AAR pronounced ruling that the activity to be carried by the applicant shall be classified as a composite supply of ‘works’ contract’.

Rajcomp Info Service Limited Vs Commissioner (CESTAT Delhi) Order dated 18-02-2022

The liquidated damages recovered on account of breach or non-performance of a contract is not a consideration in lieu of any service. 

Globus Petroadditions Pvt. Ltd. Vs UOI (Bombay High Court Writ Petition No. 3298 of 2021) Order Dt. 01-02-2022

The The Assistant Commissioner could not have refused to comply with the Order passed by the Commissioner (Appeals-II) on the ground that a decision was taken to impugn the said Order dated 14/10/2019 before GST Tribunal or on other ground recorded by the Assistant Commissioner about his dissent not to follow the said Order passed by his Superior Authority i.e. Commissioner (Appeals-II).

SHANMUGA DURAI (GST AAR Tamilnadu) Order Dt. 31-01-2022

GST is liable to be paid in respect of properties of the applicant rented out to the partnership firm to carry out the business of the firm even if it is free of rent as the activity is in furtherance of business and amounts to supply as per Section7(1)(a) read with Schedule I of the CGST/TNGST Act,2017.

R.K. Transport Private Limited Vs UOI (Jharkhand High Court) Dt. 16-02-2022 

Without initiating any adjudication proceedings under Section 73 or 74 of the CGST Act, 2017, the amount of interest cannot be termed as an amount payable under the Act or the Rules and no recovery proceeding under Section 79 of the Act can be initiated for recovery of the interest amount.