Please click on the below link to NITYA | Indirect Tax Bulletin | March 2022 | Week 2 and 3 (Legal Precedents, Other Updates and Recent News) covering all recent updates for your kind perusal.

NITYA I IDT Bulletin I March Week 2 and 3

In this Weekly Bulletin, we have captured following:

Rulings 

• Levy of State Excise Duty on waste generated during distillation of alcohol
• Applicability of Promissory Estoppel on cessation of area-based excise duty exemption
• Mismatch between actual quantity of goods vis-à-vis Tax Invoice and E-way bill
• Refund of amount deposited during investigation under threat and coercion
• Refund of service tax paid under RCM after filing of TRAN-1
• Adjustment of unutilized balance in Electronic Cash Ledger towards liability in different GST registration
• Cancellation of registration without specifying proper reasons
• Order passed under Section 75(1) without issuance of SCN under Section 74(1)
• GST implications on online games received through cloud servers located outside India
• ITC eligibility on demo cars

Other Updates

• Removal of capping for MEIS claim and extension in last date of filing claims
• Power to adjudicate SCNs issued by DGGI
• Maharashtra Amnesty Scheme, 2022