GST Notifications to implement decisions of 50th GST Council.
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10/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council.
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09/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.
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08/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
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07/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
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06/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
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- PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
- Appellate court interfering with MACT finding must undertake reappreciation of evidence
- When delay is not huge & involves huge monetary liability, lenient approach to be taken
- EoGM of company can not ratify diversion of fund raised by preferential issue – SC
- Return of export cargo from Hormuz Strait where vessel do not lands at original port
