July 2023 (Week 4)

GST NEWS BULLETIN

Directed to refund the payment deposited during search proceedings being without authority of law

The Hon’ble Punjab and Haryana High Court in William E Connor Associates and Sourcing Pvt Ltd. and Anr v. Union of India and Others [C.W.P-733 of 2021 dated May 04, 2023] held that amount collected without authority of law at the time of search...

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No GST on fees paid to the State government for a change of land description

The AAR, Kerala, in the matter of M/s. Manappuram Finance Limited [Advance Ruling No. KER/13/2023 dated April 03, 2023] ruled that the payment made to the state government for the change of land description does not attract GST since the service provided..

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