Desk of CA. PRAVEEN SHARMA:-
1. Citykart Retail Pvt. Ltd. V/s The Commissioner Commercial Tax U.P.
The error in not filling the form in part B of the e-way bill was on account of a technical glitch. There is no allegation that the goods being transported were being transported without payment of tax. The petitioner argues that the order impugned imposing penalty as well as the demanding tax is bad in law and is liable to be set aside.
2. Myntra Designs Private Limited (AAR-Karnataka)
The applicant is not eligible to avail of the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program against the loyalty points earned/accumulated by the said customers, as the input tax credit is not available in terms of Section 17(5)(h) of the CGST Act 2017.
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