ITC not allowed to buyer if supplier did not pay GST to the Government
The Hon’ble Patna High Court in M/s. Aastha Enterprises v. State of Bihar [CWJ 10395 of 2023 dated August 18, […]
GST Law, Important Pronouncements
GST Law
GST Law, Important Pronouncements
Supreme Court to Decide on GST Implications of Immovable Property; Next Hearing on August 23
The Supreme Court of India heard the case Chief Commissioner of Central Goods And Service Tax & Ors. v. M/s.
GST Law, Important News
Government of India notified the IGST (Amendment) Act, 2023
The Government of India notified the Integrated Goods and Services Tax (Amendment) Act, 2023 (“the IGST Amendment Act”) dated August
GST Law, GST Portal Updates, GST Portal Updates, Important News
GSTN issued e-invoice glossary and a step-by-step guide for taxpayers reference
The GSTN vide Advisory dated August 18, 2023 has prepared an informative resource in the form of an e-invoice glossary
GST Law, Important News
Government of India notified the CGST (Amendment) Act, 2023
The Government of India notified the Central Goods and Services Tax (Amendment) Act, 2023 (“the CGST Amendment Act”) dated August
GST Law, Important Pronouncements
Assistant Commissioner has no authority to alter the findings of the higher authority
The Hon’ble Bombay High Court in Jacobs Solutions India Pvt. Ltd. v. Union of India [Writ Petition No. 5808 of
GST Law, Important Pronouncements
Department Instructed to refund for the payment made during the search proceedings
The Hon’ble Punjab and Haryana High Court in M/s Parsvnath Traders v. Principal Commissioner, CGST and Another [CWP No.10923 of
GST Law, Important Pronouncements
Appellant Authority cannot reject appeal merely on the ground that order copy was not furnished physically
The Hon’ble Calcutta High Court in Rama Shanker Modi v the Assistant Commissioner, Central Goods And Services Tax and Central
GST Law, Important Pronouncements
Responsibility of purchaser limited to verify GST registration of seller on GST Portal
The Hon’ble Andhra Pradesh High Court in M/s Arhaan Ferrous and Non-Ferrous Solutions Pvt. Ltd. v. Deputy Assistant Commissioner [Writ
GST Law, Important Pronouncements
Higher penalty cannot be imposed u/s 129(1)(b) of the CGST Act if owner of goods comes forward to pay penalty
The Hon’ble Allahabad High Court in Bhawani Traders Pvt. Ltd. v. State of Uttar Pradesh [Writ Tax No. 854 of