GST taxpayers for FY 2017-20 can avoid interest and penalties by paying the demanded tax by March 31, 2025, under the newly introduced Section 128A of the CGST Act.
Understand GST relaxation on Input Tax Credit claims for FYs 2017-2021, including legal updates and provisions for taxpayers.
Madras High Court stays GST recovery on seigniorage fees and mining leases, pending a decision by the Supreme Court’s Constitution Bench on the issue of royalty.
Madhya Pradesh HC ruled that GST authorities must follow GST Act procedures before invoking IPC provisions. FIR quashed due to non-compliance with Section 132(6) CGST Act.
Karnataka HC rules single show cause notice for multiple tax periods invalid under CGST Act, emphasizing separate assessment for each financial year.
Karnataka HC ruled that transporters must carry the duplicate copy of the tax invoice, not the original, per Rule 48 of CGST. Penalties for non-compliance quashed.
UP AAR rules that vouchers are taxable as goods under GST at 18%. This ruling highlights vouchers classification as movable property and their tax implications.
Delhi High Court rules that a personal hearing must be granted to an Assessee before cancelling GST registration, allowing a chance to respond to allegations.
Allahabad High Court rules confiscation proceedings under Section 130 of CGST Act cannot be initiated for excess stock; tax must be assessed under Sections 73 or 74.
Orissa High Court quashed GST demand on Alfa Cityinfra due to a defective SCN violating natural justice. Extended time for response and assured personal hearing.
