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Appeal Filing Delay Condonable if appellant prevented by sufficient cause

June 11, 2024 1665 Views 0 comment Print

Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Transport Rail Technologies case.

A fresh SCN should be issued to revise demand raised in SCN: Madras HC

June 11, 2024 1461 Views 0 comment Print

Madras HC rules a fresh Show Cause Notice is necessary to revise tax demand in an order, invalidating the Impugned Order in M/s. Vela Agencies case.

Section 16(2)(c) & 16(4) Validity, ITC availment deadline Shifted to November

June 11, 2024 5145 Views 0 comment Print

Kerala High Court upholds constitutional validity of GST Sections 16(2)(c) and 16(4), extends ITC availment date to November 30 retrospectively from FY 2017-18.

ITC not admissible in case of Rotary Car Parking System: AAR Tamil Nadu

June 11, 2024 1221 Views 0 comment Print

Tamil Nadu AAR rules ITC not admissible for Rotary Car Parking Systems as they are permanently fastened, classified as immovable property under GST laws.

DGGI Officer empowered to issue SCN: Madras HC

June 9, 2024 2568 Views 0 comment Print

Read the Madras High Court ruling on Famina Shopping Mall case. Learn why DGGI officer is deemed proper for Show Cause Notice issuance.

IGST credit reversal not required when credit is wrongly claimed instead of CGST & SGST

June 7, 2024 21642 Views 0 comment Print

Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case inside.

Pre-deposit is to be paid through Electronic Cash Ledger when Electronic Credit Ledger is blocked due to denial of ITC

June 3, 2024 6741 Views 0 comment Print

The Madras High Court’s ruling in KOG-KTV Food Products (India) Pvt Ltd vs Joint Commissioner (Appeals) Coimbatore clarifies pre-deposit through Electronic Cash Ledger when Electronic Credit Ledger is blocked due to ITC denial.

Madras HC allows Transition of Unutilized VAT Credit to GST regime

June 1, 2024 936 Views 0 comment Print

Discover the legal stance on transitioning unutilized VAT credit under GST regime, as per a recent ruling by the Madras High Court. Analysis & implications discussed

No recovery proceedings initiation within 3 months of issuance of Order

June 1, 2024 4116 Views 0 comment Print

Learn about the Madras High Court ruling preventing GST Authorities from initiating recovery measures for three months after an order, as per Section 78 of the CGST Act.

Proper Officer has to mandatorily disclose reasons for rejection of GST Refund

May 31, 2024 1287 Views 0 comment Print

Rajasthan High Court ruling requires proper officers to disclose reasons for rejecting GST refund applications, ensuring procedural fairness. Analysis & implications.

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