Read the full judgment of Sai Manikanta Electrical Contractors Vs Deputy Commissioner, Andhra Pradesh High Court. Learn why GST proceedings without DIN are deemed invalid.
Gauhati High Court rules no mandatory installation of capital goods in the year of procurement for Cenvat credit eligibility. Key judgment for manufacturers.
Madras High Court orders a personal hearing for Kamatchi Stores on 15% pre-deposit of GST cess liability due to lack of awareness during early GST implementation.
Allahabad High Court quashes GST order due to lack of hearing, directs de novo assessment for New Makhan Bhog under Section 74 of the UP GST Act.
Karnataka High Court rules income tax raid alone insufficient for PC Act charges. Full analysis of T. N. Chikkarayappa vs State of Karnataka case.
Kerala High Court’s ruling in Cherthala Taluk Agricultural Credit Co-Operative vs. ITO underscores the necessity for assessing officers to consider relevant judicial precedents while finalizing assessments.
Learn how ITC on services is impacted by the Place of Supply rules in GST, covering definitions, rules, and case studies for clarity.
Read the detailed judgment of Madras High Court in Mohan Enterprises Vs O/o. Deputy/Assistant Commissioner of GST & Central Excise regarding breach of natural justice in GST proceedings due to GSTR 3B and GSTR 2A discrepancies.
Understand Cost Audit applicability for 2024-25. Learn about non-compliance consequences and how to avoid show cause notices. Insights by CMA Navneet Kumar Jain.
Shiva Kumar Deora vs. Union of India – Jharkhand High Court held that proper officer under GST should not be requiring or forcing or coercing a person so summoned to give statement after office hours.
