ITC cannot be denied when FORM GSTR-2 was not notified
The Hon’ble Madras High Court in the case of Tvl. Kavin HP Gas Gramin Vitrak v. The Commissioner of Commercial […]
GST Law, Important Pronouncements
GST Law
GST Law, Important Pronouncements
Petitioner can avail efficacious remedy to file Appeal if writ petition is dismissed
The Hon’ble Madras High Court in M&Arun Tex v. State Tax Officer [W.P. Nos. 18348 and 18353 of 2020 &
GST Law, Important Pronouncements
Anticipatory Bail should not be granted in case of serious economic offences
The Hon’ble Gujarat High Court in the case of Hitendra Chandrakant Shah v. State of Gujarat [R/Criminal Misc. Application No.
GST Law, Important Pronouncements
ITC cannot be availed by the Registered Person when returns are filed beyond statutory period stipulated u/s 16(4) of the CGST Act
The Hon’ble Calcutta High Court in the case of BBA Infrastructure Ltd. v. Senior Joint Commissioner of State Tax [MAT
Advance Ruling-New, GST Law
Amount paid for early termination of the lease constitutes consideration for the supply
The AAR, Karnataka, in the case of M/s. Enzyme Business Centre [Advance Ruling No. DGR 33 of 2023 dated November
GST Law, Important Pronouncements
Registration has to be cancelled retrospectively from the date when no business is being conducted by Registered Person
The Hon’ble Delhi High Court in Varyam Dass Khurana vs. Commissioner of GST, New Delhi [W.P.(C) NO. 15670 OF 2023 dated
GST Law, Important News
Important Update: New HSN Code Requirements for E-Way Bills effective Feb 1, 2024: 6 Digits for AATO > Rs. 5 Crores, 4 Digits for AATO < Rs. 5 Crores
The E-Way Bill System has issued an Advisory dated January 05, 2024 stating that the New HSN Code Requirements for
CBIC, GST Law, Notification And Circular, Notification and Circular
Deadline Extension: GSTR-3B Filing for November 2023 in Specific Tamil Nadu Districts Extended
The CBIC vide Notification No. 01/2024 – Central Tax dated January 05, 2024, extended the deadline for filing the GSTR-3B
CBIC, GST Law, Notification and Circular, Notification And Circular
GSTR-9 and GSTR-9C for FY 2022-23 extended till January 10, 2024, for Flood-Hit Districts in Tamil Nadu
The CBIC vide Notification No. 02/2024 – Central Tax dated January 05, 2024 has extended the due date for filing
GST Law, Important Pronouncements
New Update on Section 16(4) of the CGST Act: Input Tax Credit (ITC) denial for belated return-filing challenged; Supreme Court issues notice
The Hon’ble Supreme Court of India heard the case of Mrityunjay Kumar v. Union of India [SLP (C) No. 28270