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 […]
GST Law, Important News
GST Law
GST Law, Important Pronouncements
Time limit for issuance of SCN for F.Y. 2017-18 is extended till June 30, 2023
The Hon’ble Kerala High Court in Pappachan Chakkiath v. Assistant Commissioner & Anr. [WP(C) NO. 816 of 2023 dated January
GST Law, Important Pronouncements
Demand of tax and penalty for release of goods without mentioning the reasons is unsustainable
The Hon’ble Delhi High Court in Ram Prakash Chauhan v. Commissioner of Delhi (Goods and Service Tax) & Anr. [W.P.(C)
GST Law, Important Pronouncements
Bail granted for alleged availment/passing of fake ITC to avoid prolonged detention beyond the statutory period
The Hon’ble Rajasthan High Court in the case of Gaurav Kakkar v. Directorate General of GST Intelligence, Jaipur Zonal Unit
GST Law, Important Pronouncements
No Late fees to be charged if returns not filed due to cancellation of GST registration, which was restored subsequently
The Hon’ble Calcutta High Court in M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/Assistant Commissioner of
GST Law, Important News, Notification And Circular, Notification and Circular
Directorate General of Systems & Data Management launched the New GST Reporting System
The Directorate General of Systems & Data Management has issued an Update dated January 05, 2023 regarding the launch of
GST Law, Important Pronouncements
Assessee cannot claim supplementary refund based on fresh calculation, after the original refund application has already been processed
The Hon’ble Odisha High Court in the matter of Vedanta Ltd. v. Union of India [W.P.(C) No. 33278 of 2020
GST Law, Important Pronouncements
GST officers have no power to seize cash during search operations
The Hon’ble Delhi High Court in Arvind Goyal CA v. Union of India & Ors. [W.P.(C) 12499/2021 dated January 19,
GST Law, Important Pronouncements
Electronic credit ledger cannot be blocked without providing an opportunity of personal hearing
The Hon’ble Jharkhand High Court in M/s Vinayak Metal and Chemicals & Ors. v. the State of Jharkhand & Ors.
GST Law, Important Pronouncements
Assessee permitted to make changes in Form GSTR-3B for the months of July, 2017 and March, 2018
The Hon’ble Karnataka High Court in M/s. Orient Traders v. the Deputy Commissioner of Commercial Taxes (Audit) [Writ Petition No.