High Court held that provision contained in Section 16(4) of CGST Act is violative of neither Article 14 of Constitution nor Articles 19(1)(g) & 300A of Constitution
Explore Supreme Court’s landmark decision on Most Favored Nation (MFN) clause in India’s Double Taxation Avoidance Agreements (DTAA) and its implications on international taxation.
Explore impact of GST on Indian online gaming and casino industry. Understand challenges and opportunities arising from recent GST Council decisions.
Explore the implications of IIT Big Data Software on GST notices in Assam. Understand the criteria for dropping proceedings and ensuring compliance. Read more.
Patna High Court directs AO to reconsider interest charges in SYV Motors vs. State of Bihar under GST, citing retrospective amendment to Section 50.
In a landmark judgment, the Supreme Court mandates advocates to verify facts from case records, rejecting bail for Saumya Chaurasia in a money laundering case.
Service of notice for cancellation of GST registration through e-portal only without physical means was not valid as assessee could not open the e- Portal, due to cancellation of their GST registration and the respondent could expect assessee to know of the issuance of show cause notice or any other communications which were sent through e-Portal.
Calcutta High Court held that registered person is entitled to Input Tax Credit only if conditions prescribed u/s. 16(2) of the Central Goods and Services Tax Act, 2017 are fulfilled. It includes time limit imposed via section 16(4). Accordingly, held that section 16(4) is not violative of Article 300A of the Constitution of India.
Bombay High Court held that department should permit to correct any bonafide, inadvertent error incurred while furnishing details in Form GSTR-1 particularly when department is aware that there is no loss of revenue.
Explore intricacies of Input Tax Credit (ITC) eligibility during corporate insolvency resolution. Analyze GST law vs Insolvency & Bankruptcy Code complexities in this detailed guide.
