SSB Petro Products Vs Assistant Commissioner (Calcutta High Court) This intra-Court appeal is directed against the order dated 16.01.2023 passed in WPA 29 of 2023. The appellants had challenged the order passed by the Senior Joint Commissioner, State Tax, Howrah Circle dated 21.11.2022 rejecting the appeal filed by the appellant as time barred. On a […]
It has been reported that the Indore Commissionerate of Central GST has recently identified 62 firms that obtained GST registration using fake documents. These firms were found to be issuing fake invoices and claiming crores of input tax credits.
CIT(A) in his order while rejecting Books of Account does not specify defect in record. The basis of rejection appears to be best judgment of assessment
Jet Freight Logistics Limited Vs CIT Appeal (NFAC) (ITAT Mumbai) It is evident that assessee is in continuous need for payment of cash at various point of time and hence, assessee had to withdraw cash in order to satisfy its business requirements. Moreover, the assessee has got 9 branches all over India and such cash […]
Brij Mohan Mangla Vs Union of India (Delhi High Court) In this case In terms of Orders passed by Appellate Authority, the orders rejecting petitioner’s application for GST refund have been set aside. The Appellate Authority has also directed restoration of the petitioner’s GSTIN registration. The record also indicates that the petitioner thereafter once again […]
Explore recent landmark judgements under the Goods and Services Tax (GST) law, covering key decisions on topics such as payment of tax in instalments, reverse charge, input tax credit, intermediary services, and more. Stay informed on significant legal developments in the GST regime.
