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📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗠𝘂𝗹𝘁𝗶-𝗔𝗴𝗲𝗻𝗰𝘆 𝗜𝗻𝘃𝗲𝘀𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻𝘀 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗶𝗻 𝗚𝗦𝗧 𝗖𝗮𝘀𝗲𝘀 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "If any authority finds it necessary to investigate based on specific information, the investigation cannot be stopped or impeded by ongoing investigations by other agencies."

📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗧𝗖 𝗗𝗲𝗻𝗶𝗮𝗹 𝗜𝗳 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗿 𝗙𝗮𝗶𝗹𝘀 𝘁𝗼 𝗥𝗲𝗺𝗶𝘁 𝗧𝗮𝘅 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The purchasing dealer must ensure tax payment by the supplier to claim ITC."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗨𝗻𝗱𝗲𝗿 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗮𝗻𝗱 𝗦𝘂𝗽𝗽𝗿𝗲𝘀𝘀𝗶𝗼𝗻 📢 The Tribunal held: "When extended time limit under Section 73(1) is invoked due to suppression, Section 73(3) protection cannot apply, even if tax is paid before the SCN."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗧𝗼𝘂𝗿 𝗢𝗽𝗲𝗿𝗮𝘁𝗼𝗿𝘀 📢 The Tribunal held: "Charging service tax again on reverse charge from the appellant would result in double taxation. As the appellant and taxi operators are in the same line of business, reverse charge is inapplicable."

𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝗽𝗼𝗿𝘁 𝗼𝗳 𝗧𝗲𝗹𝗲𝗰𝗼𝗺𝗺𝘂𝗻𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗜𝗻𝘁𝗲𝗿𝗺𝗲𝗱𝗶𝗮𝗿𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Court held: "There is no intermediary relationship between SingTel and SGIPL; services were provided on a principal-to-principal basis, allowing the export of telecommunication services without an intermediary classification."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝘁𝗼 𝗣𝗮𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 The Tribunal held: "Charging a 2% transportation cost does not establish that the appellant was providing Goods Transport Agency Services. Even if the appellant provided GTA services, the recipient, NTPC, would be liable for the service tax."

📰 𝗔𝗻𝗱𝗵𝗿𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗕𝘂𝘆𝗲𝗿 𝗠𝘂𝘀𝘁 𝗘𝘀𝘁𝗮𝗯𝗹𝗶𝘀𝗵 𝗢𝘄𝗻 𝗖𝗿𝗲𝗱𝗲𝗻𝘁𝗶𝗮𝗹𝘀 𝗶𝗻 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗲𝘁𝗿𝗼𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝘀 𝗝𝘂𝘀𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻

🚫 𝗗𝗲𝗹𝗵𝗶 𝗛𝗖 𝗤𝘂𝗮𝘀𝗵𝗲𝘀 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗼𝗻 𝗘𝗺𝗽𝗹𝗼𝘆𝗲𝗲 𝗦𝗲𝗰𝗼𝗻𝗱𝗺𝗲𝗻𝘁 – 𝗡𝗼 𝗜𝗚𝗦𝗧 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗻 '𝗡𝗶𝗹' 𝗩𝗮𝗹𝘂𝗮𝘁𝗶𝗼𝗻! 🚫 In 𝘔𝘦𝘵𝘢𝘭 𝘖𝘯𝘦 𝘊𝘰𝘳𝘱𝘰𝘳𝘢𝘵𝘪𝘰𝘯 𝘐𝘯𝘥𝘪𝘢 (𝘗) 𝘓𝘵𝘥. 𝘷𝘴. 𝘜𝘯𝘪𝘰𝘯 𝘰𝘧 𝘐𝘯𝘥𝘪𝘢 the Delhi High Court q͟u͟a͟s͟h͟e͟d͟ ͟s͟h͟o͟w͟ ͟c͟a͟u͟s͟e͟ ͟n͟o͟t͟i͟c͟e͟s͟ ͟issued under Section 73 of the CGST Act d͟e͟m͟a͟n͟d͟i͟n͟g͟ ͟I͟G͟S͟T͟ ͟o͟n͟ ͟t͟h͟e͟ ͟s͟e͟c͟o͟n͟d͟m͟e͟n͟t͟ ͟o͟f͟ ͟e͟m͟p͟l͟o͟y͟e͟e͟s͟ ͟b͟y͟ ͟o͟v͟e͟r͟s͟e͟a͟s͟ ͟p͟a͟r͟e͟n͟t͟ ͟c͟o͟m͟p͟a͟n͟i͟e͟s͟.͟ ͟📜🚫 ➡️ The Revenue alleged that secondment agreements constituted import of services, triggering IGST under the Reverse Charge Mechanism (RCM), along with interest and penalties. However, 𝘁𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗿𝗲𝗳𝗲𝗿𝗿𝗲𝗱 𝘁𝗼 𝗖𝗕𝗜𝗖 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗡𝗼. 𝟮𝟭𝟬/𝟰/𝟮𝟬𝟮𝟰 𝘄𝗵𝗶𝗰𝗵 𝘀𝗽𝗲𝗰𝗶𝗳𝗶𝗲𝘀 𝘁𝗵𝗮𝘁 𝗶𝗳 𝗻𝗼 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝗮𝗿𝗲 𝗿𝗮𝗶𝘀𝗲𝗱, 𝘁𝗵𝗲 𝘀𝗲𝗿𝘃𝗶𝗰𝗲 𝘃𝗮𝗹𝘂𝗲 𝗶𝘀 𝗱𝗲𝗲𝗺𝗲𝗱 '𝗡𝗶𝗹' 𝘂𝗻𝗱𝗲𝗿 𝗖𝗚𝗦𝗧 𝗿𝘂𝗹𝗲𝘀. 💡 𝗢𝘂𝘁𝗰𝗼𝗺𝗲: The Court held that, due to the absence of invoicing, no tax liability arises, and thus, quashed the impugned notices. ⚖️✅ #DelhiHighCourt #GST #IGST

📰 𝗚𝘂𝗷𝗮𝗿𝗮𝘁 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗵𝗼𝘄-𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 𝗜𝗻𝘃𝗮𝗹𝗶𝗱 𝗗𝘂𝗲 𝘁𝗼 𝗩𝗮𝗴𝘂𝗲𝗻𝗲𝘀𝘀 𝗶𝗻 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻