Indirect Tax Laws - September 2025

3. (a) Examine the following independent scenarios and answer the questions 5 given thereon : (i) M/s Sea Foods Limited, registered in the State of Tamilnadu, made a supply of goods to M/s Eat Well Limited, registered in State of Maharashtra. The supply was made in the territorial waters, where appropriate baseline was situated within 4 nautical miles from the State of Kerala and 12 nautical miles from the State of Tamilnadu. Determine the Place of Supply with proper reasoning.…

No. invoice Issued No invoice Issued A Registered person | Mr. Sachin 6" January, 2025 Ignore the panel provision for late or not issue of invoice, aaron a (9) (c)’ M/s DMP Overseas Ltd. imports goods from USA and intends to avail the benefit of an exemption notification issued under section 25(1) of the Customs Act, 1962 with regard to said goods. However, since it does not | have a manufacturing facility at all, it needs to send the goods…

Ltd. of Chennai, Tamilnadu, handed over 5 certain goods to transporter M/s Super Fast Roadways on 15" December, 2024 to be delivered to M/s Anna Electronics in Vellore, Tamilnadu amounting to = 3,00,000. The said goods were chargeable to tax @ 18% GST (9% CGST & 9% SGST). The proper officer intercepted the vehicle w/s 68 of the CGST Act, in transit and seized the goods on 16" December, 2024. (1) No one came forward to release the consignment till…

(a) ‘Generally Appellant is not allowed to produce any additional evidence at 6 the appeal stage.’ Examine this statement with reference to Rule 112 of the CGST Rules, 2017 and discuss in brief the provisions related to production of additional evidence before the Appellate Authority or the Appellate Tribunal. (b) Section 160 of CGST Act, 2017 provides that the assessment proceedings 4 shall not be invalid on certain grounds. You are required to list such grounds along with type of…