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PIL challenging provisions of 101st Constitutional Amendment Act relating to GST dismissed

April 19, 2024 1623 Views 0 comment Print

Read the detailed analysis of the Patna High Court’s dismissal of a PIL challenging sections of the GST Constitutional Amendment Act. Understand the grounds and implications of the judgment.

Assessee is entitled to stay on recovery proceedings when Appellate Tribunal is not constituted

April 16, 2024 1260 Views 0 comment Print

Discover how the Orissa High Court ruled in favor of BPD Steel Syndicate Pvt. Ltd. vs Union of India, allowing a stay on recovery proceedings due to the non-constitution of the Appellate Tribunal.

Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B

April 16, 2024 2859 Views 0 comment Print

Explore how Madras High Court quashed Assessment Order when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B. Full analysis & implications.

Section 74 Proceedings cannot be initiated if Tax with interest paid before SCN issuance

April 15, 2024 6528 Views 0 comment Print

Learn from the Telangana High Courts judgment in Rays Power Infra Pvt. Ltd. v. Superintendent of Central Tax that paying tax liability with interest before receiving a show cause notice prevents further penalties

Proper Officer Can Open GST Portal for Filing Returns Upon Full Compliance

April 11, 2024 666 Views 0 comment Print

Explore the case of Akshya Kumar Sahu v. Commissioner, CGST & Central Excise, where the Orrisa High Court directs the opening of the GST portal for filing returns. Learn about the conditions and implications.

GST Appellate Authority can extend Period for filing an appeal: Calcutta HC

April 11, 2024 2055 Views 0 comment Print

Learn how the Appellate Authority can extend the period for filing an appeal, as established by the Honble Calcutta High Court. Understand the legal implications and principles of natural justice.

Right to personal hearing & object SCN cannot be compromised if SCN not uploaded on GST portal

April 10, 2024 1146 Views 0 comment Print

Understand the implications of Allahabad HC’s ruling on the right to object show cause notices on GST portal. Learn how non-uploading affects rights and legal proceedings.

GST leviable at 18 percent on solar-powered submersible pump

April 10, 2024 2028 Views 0 comment Print

Explore the implications of the AAR, Uttar Pradesh ruling on GST rates for solar-powered submersible pumps. Learn how the decision affects taxation and invoicing practices.

Tax Authorities cannot retain tax deposited under cancelled GST registration

April 10, 2024 1323 Views 0 comment Print

Analysis of Yogesh Rajendra Mehra v. Principal Commissioner of Central Goods and Services Tax, where the Bombay High Court held that an assessee cannot be expected to file returns under an invalid registration. Details on the case, issues, and court’s verdict provided.

AO to consider Assessee’s reply with open mind before concluding assessment

April 8, 2024 1416 Views 0 comment Print

Dive into the case of SL Lumax Ltd. vs. Deputy Commissioner of State Taxes-II, where the court emphasizes the importance of assessing officers considering the Assessees response impartially before concluding assessments.

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