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Indirect Tax Weekly Digest | 14 March 2023

14 March 2023

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:

  • High Court of Gujarat - Registration under the composition scheme can be cancelled with retrospective effect upon breach of any condition under section 10 of CGST Act, 2017
  • High Court of Gujarat - Opportunity of being heard to be provided on the grounds of the principle of natural justice where an order passed by authorities results in civil consequences
  • AAR, Gujarat – The supply of ice cream, along with cooked food, can be classified as a supply of ‘restaurant services’.

We hope you find it useful and an interesting read.