Mere expiry of E-way Bill does not create any scope for evasion
The Hon’ble Madras High Court in Tvl. Thiruvannamalaiyar Transport v. the Deputy State Tax Officer & Anr. [W.P. No. 32960 […]
GST Law, Important Pronouncements
GST Law
GST Law, Important News
New validations incorporated for all B2B transactions, selection of PoS State Code as ‘96-Other Country’ is enabled for HSN related to Services by way of transportation of goods
The Goods and Services Tax (“GST”) e – Invoice System has issued an Update dated January 30, 2023 on new
GST Law, Important Pronouncements
Ex-parte assessment order passed in violation of the principles of natural justice entails civil consequences
The Hon’ble Patna High Court in M/s Balram Singh v. Union of India & Ors. [Civil Writ Jurisdiction Case No.
GST Law, Important Pronouncements
Demand order u/s 129 of the CGST Act can’t be passed beyond the period of 7 days from the date of service of notice
The Hon’ble Madras High Court in the matter of Deepam Roadways v. the Deputy State Tax Officer and Ors. [W.P.
GST Law, Important Pronouncements
Lack of clarity w.r.t. reasons/ contraventions in SCN violates the principles of natural justice
The Hon’ble Jharkhand High Court in the matter of M/s. Chitra Automobile v. the State of Jharkhand and Ors. [W.P.
GST Law, Important Pronouncements
Application of mind should be there on the part of the Revenue Department while cancelling the GST registration
The Hon’ble Calcutta High Court in the matter of Monirul Islam v. State of West Bengal & Ors. [M.A.T. No.2051
GST Law, Important Pronouncements
Opportunity of hearing to be granted before denying ITC where sufficient documents are available to show genuineness of the transactions
The Hon’ble Calcutta High Court in Vishal Kumar Arya v. Assistant Commissioner, State Tax, Ultadanga Charge & Ors. [M.A.T. No.2004
GST Law, Important Pronouncements
Bail Condition to deposit INR 70 Lakhs for alleged wrongful availment of ITC is not sustainable
The Hon’ble Supreme Court in the matter of Subhash Chouhan v. Union of India [Criminal Appeal No. 186 /2023 dated
GST Law, Important Pronouncements
Assessee directed to approach competent authority to prove ownership of the detained goods by moving proper application
The Hon’ble Allahabad High Court in M/s Shiv Scrap Sales v. State of U.P. & Anr. [Writ Tax No. 1519
GST Law, Important News
GSTN will soon allow negative values in Table 4 of GSTR-3B
The Goods and Services Tax Network (“GSTN”) will soon allow negative values in Table 4 of GSTR-3B, allowing users to