Indirect Tax Digest | 19 July 2024

Read more about Indirect Tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

Madras High Court - Issuance of Form GST ASMT-10 is not a mandatory pre-requisite for adjudication.
Karnataka High Court - Proceedings cannot be initiated against a non-existing company after its amalgamation.
CESTAT Hyderabad - Remuneration paid to the Managing Director does not attract service tax liability under the reverse charge mechanism.

We hope you find it useful and an interesting read.

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