Refund of ITC cannot be rejected without providing an opportunity of being heard to the assessee
The Hon’ble Rajasthan High Court in M/s. Chandni Crafts v. Union of India and Anr. [D. B. Civil Writ Petition […]
GST Law, Important Pronouncements
GST Law
GST Law, Important Pronouncements
GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement
The Hon’ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No.
GST Law, Notification And Circular, Notification and Circular
Filing of manual Appeal Applications before 1st Appellate Authority under the Odisha GST Act, 2017
The Commissionerate of CT & GST, Finance Department, Government of Odisha has issued Notification No. CCT-PEI-POL-0155-2021-4450/CT&GST dated March 10, 2023
GST Law, Important Pronouncements
Search & Seizure proceedings cannot be initiated unless there is sufficient material against the assessee
The Hon’ble Supreme Court in Union of India & Ors. v. M/s. Magnum Steel Ltd. [Civil Appeal Nos. 9597-9599 of
GST Law, Important News
E-Invoice System will not accept 4-digit HSN codes; Date for blocking e-Invoice generation having HSN code as 4-digits will be intimated Soon
A recent update issued by GST E-Invoice System dated March 09, 2023 stated that the E-Invoice System will not accept
GST Law, Important News
Detailed Agenda and Minutes of the 48th Council meeting are now available on the GST Council website
The Detailed Agenda and Minutes of the 48th Council meeting are now available on the GST Council website, which includes
GST Law, Important Pronouncements
SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch
The Hon’ble Ahmedabad High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717
GST Law, Handbook, Important News
TN GST Dept. issued Handbook on “Roles and Responsibilities” for CGST officers
The Chennai Outer GST & Central Excise, Tamil Nadu & Puducherry GST Zone has issued Handbook on “Roles and Responsibilities”
GST Law, Important Pronouncements
SCN lacking reasons cannot be issued in a mechanical manner without any application of mind
The Hon’ble Delhi High Court in M/s. Spinns International v. Pr. Commissioner of Goods and Service Tax, [W.P.(C) 1989/2023 dated
GST Law, Notification and Circular, Notification And Circular
Delhi GST Dept. issued Important SOP for Cancellation of Registration and for Repository of Non-genuine Taxpayers
The Delhi Government of NCT, Department of Trade and Taxes (Policy Branch) has issued Standard Operating Procedure (“SOP”) vide Circular