Marine Vessel parts attracts GST@ 5%
The AAR, Kerala, in S. Radhakrishnan, M/s. Bright Metal Works [Advance Ruling No. KER/15/2023 dated April 03, 2023] ruled that […]
Advance Ruling-New, GST Law
GST Law
GST Law, Important Pronouncements
Refund application cannot be rejected without giving a proper opportunity
The Hon’ble Bombay High Court in the matter of M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India
GST Law, Important News
CGST and IGST Amendment Bills, 2023 as introduced in the Lok Sabha today; Download Copy
The Hon’ble Finance Minister Nirmala Sitharaman today i.e. August 11, 2023, introduced bills to amend the Central and Integrated GST
GST Law, Important Pronouncements
Failure to upload the order copy on GSTN portal alone cannot prevent the time-barred appeal
The Hon’ble Gujarat High Court in Britannia Industries Limited v. Union of India [Special Civil Application No. 14867 of 2022
GST Law, Important Pronouncements
Assessee is entitled for interest in case of delayed refund by Revenue Department
The Hon’ble Gujarat High Court in M/s. Panji Engineering Private Limited v. Union of India [R/SPECIAL CIVIL APPLICATION No. 560
GST Law, Important Pronouncements
Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice
The Hon’ble Delhi High Court in M/s Shivbhola Filaments Private Limited. v. Assistant Commissioner of CGST [W.P.(C) 9742/2023 dated July
GST Law, Important Pronouncements
Retrospective cancellation of registration without a valid reason is arbitrary exercise of power
The Hon’ble Delhi High Court in the matter of Ashish Garg v. Assistant Commissioner of State Goods and Services Tax
GST Law, Important News
Now sub-users can access e-Invoices generated by the main user and perform View/Cancel/Generate EWB
The GST, e-Invoice System issued Update dated August 09, 2023 states that, now sub-users can access e-Invoices generated by the
GST Law, Important Pronouncements
Claim of ITC through GSTR-3B justified since Form GST ITC-02 was not live on common portal
The Hon’ble Allahabad High Court in M/s Tikona Infinet Private Limited v. State of U.P. [Writ Tax No. 859 of
GST Law, Important Pronouncements
DGGI communication to Bank to freeze bank account of assessee not a valid provisional attachment order
The Hon’ble Delhi High Court in M/s. Redamancy World v. Senior Intelligence Officer [W.P. (C) 6208/2019 dated July 31, 2023]