GST NEWS BULLETIN

SC directs GST Council to issue advisory to States to implement the DIN System

The Hon’ble Supreme Court in Pradeep Goyal v. Union of India & Ors. [Writ Petition (Civil) No. 320 of 2022 dated July 18, 2022] held the implementation of an electronic system of Document Identification Number (“DIN”) for intimating communications sent by the State Tax Officers/Other Officials, that it would be beneficial in the larger public interest to enhance good governance and to bring transparency and accountability in the indirect tax administration.

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Cenvat Credit on input services allowed if used in the course or furtherance of business

The CESTAT, Hyderabad in the matter of M/s. VITP Private Limited v Commissioner of Central Tax, Hyderabad [Final Order No: A/30070-30073/2022 dated July 08, 2022] set aside the demand of service tax on refundable security deposit on the grounds that security deposit is a refundable deposit, and it cannot be included in the value of taxable service.

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