Assessee permitted to rectify its GSTR-1 for FY 17-18 & 18-19 to avail ITC benefits
The Hon’ble Orissa High Court in M/s. Y. B. Constructions Pvt. Ltd. v. Union of India and others [W.P.(C) No.12232 […]
GST Law, Important Pronouncements
GST Law
GST Law, Important Pronouncements
Requirement of e-way bill cannot be escaped by undervaluing the goods
The Hon’ble Allahabad High Court in M/s. Radha Fragnance v. Union of India and Others [Writ Tax No. 427 of
GST Law, Important Pronouncements
Cancellation of GST Registration without determining the amount payable by the assessee is cryptic, invalid and not sustainable
The Hon’ble Gujarat High Court in M/s. Devi Products v. State of Gujarat [R/Special Civil Application No. 2288 of 2023
GST Law, Important Pronouncements
Assessee directed to file representation for release of blocked funds w.r.t. alleged non-payment of GST and excess availment of ITC
The Hon’ble Madras High Court in M/s Lucas TVS Limited v. Superintendent of GST and Central Excise and Ors. [W.P.
GST Law, Important Pronouncements
Assessee should not be left without remedy due to non-constitution of GST Tribunal
The Hon’ble Telangana High Court in M/s. Southern Enterprises v. Appellate Joint Commissioner ST [W.P. No. 2471 of 2023 dated January 31,
GST Law, Important Pronouncements
Providing opportunity of hearing ensures natural justice and allows Revenue Department to pass appropriate orders
The Hon’ble Allahabad High Court in M/s Mohan Agencies v. State of U.P. And Another [Writ Tax No. 58 of
GST Law, Important Pronouncements
Revenue department cannot go beyond the scope of SCN to create new ground at the stage of adjudication
The Hon’ble Jharkhand High Court in M/s. CJ Darcl Logistics Limited v. Union of India [W.P.(T) No. 215 of 2022
GST Law, Important Pronouncements, Income Tax, Income Tax Case Law
Cancellation of GST Registration without stating a reason in SCN/Order is cryptic in nature
The Hon’ble Gujarat High Court in Gigamade Machineries Private Limited v. State of Gujarat [R/Special Civil Application No. 17599 of
GST Law, Important Pronouncements
GST provisions cannot be interpreted to deny the right to trade and commerce to any citizen
The Hon’ble Bombay High Court in Rohit Enterprises v. the Commissioner and Ors. [Writ Petition No. 11833 of 2022 dated
GST Law, Important News
CBIC clarified a person registered as composition taxpayer cannot issue taxable invoice and can neither collect GST from his customers nor can claim ITC on his purchases
A recent tweet by the Central Board of Indirect Taxes & Customs (CBIC), stated that as per the Goods and