Petitioner can avail efficacious remedy to file Appeal if writ petition is dismissed
The Hon’ble Madras High Court in M&Arun Tex v. State Tax Officer [W.P. Nos. 18348 and 18353 of 2020 & […]
GST Law, Important Pronouncements
Important Pronouncements
GST Law, Important Pronouncements
Anticipatory Bail should not be granted in case of serious economic offences
The Hon’ble Gujarat High Court in the case of Hitendra Chandrakant Shah v. State of Gujarat [R/Criminal Misc. Application No.
GST Law, Important Pronouncements
ITC cannot be availed by the Registered Person when returns are filed beyond statutory period stipulated u/s 16(4) of the CGST Act
The Hon’ble Calcutta High Court in the case of BBA Infrastructure Ltd. v. Senior Joint Commissioner of State Tax [MAT
GST Law, Important Pronouncements
Registration has to be cancelled retrospectively from the date when no business is being conducted by Registered Person
The Hon’ble Delhi High Court in Varyam Dass Khurana vs. Commissioner of GST, New Delhi [W.P.(C) NO. 15670 OF 2023 dated
GST Law, Important Pronouncements
New Update on Section 16(4) of the CGST Act: Input Tax Credit (ITC) denial for belated return-filing challenged; Supreme Court issues notice
The Hon’ble Supreme Court of India heard the case of Mrityunjay Kumar v. Union of India [SLP (C) No. 28270
GST Law, Important Pronouncements
Appellate Authority is not empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative
The Hon’ble Patna High Court in the case of Nav Nirman Construction v. Union of India [CWJC No. 16940 of
GST Law, Important Pronouncements
Summary of Demand and Notice issued u/s 74 of the CGST Act is required to be issued electronically under Rule 142(1) of the CGST Rules
The Hon’ble Delhi High Court in the case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF
GST Law, Important Pronouncements
ITC for different financial years can be clubbed together for claiming refund under Rule 89(4) of the CGST Rules
The Hon’ble Bombay High Court in the case of M/s. Sine Automation and Integration (P.) Ltd v. Union of India
GST Law, Important Pronouncements
Rectification in return to be allowed when ITC in GSTR-3B accounted as IGST credit instead of CGST and SGST credit erroneously
The Hon’ble Kerala High Court in the case of M/s. Chukkath Krishnan Praveen v. State of Kerala [WP(C) No. 41219
GST Law, Important Pronouncements
High Court has the power to reduce or waive the amount of pre-deposit paid at the time of filing the appeal due to financial hardship faced by the Assessee
The Hon’ble Punjab and Haryana High Court in the case of M/s. Shiva TexFabs Ltd. v. State of Punjab and