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Adjournment for GST SCN Can’t be Combined with Other Proceedings

March 27, 2024 2832 Views 0 comment Print

Learn how Calcutta High Court ruled on adjournment for Show Cause Notice proceedings under GST. Analysis of Pioneer Co-Operative case and implications discussed.

Assessment Order issued without taking into consideration reply filed by Assessee is not valid

March 26, 2024 2658 Views 0 comment Print

Explore the Delhi High Courts decision in Emco Cables Pvt. Ltd. v. Union of India, emphasizing the necessity for assessment orders to acknowledge and consider replies by the assessee.

Appellate Authority can allow appeal presented after limitation period expiry

March 26, 2024 1278 Views 0 comment Print

Explore the discretion of the Appellate Authority under the CGST Act 2017 to allow appeals beyond the limitation period. Detailed analysis of a Calcutta High Court case and its implications.

Assessee Entitled to Interest After 60 Days from GST Refund Application

March 26, 2024 2961 Views 0 comment Print

Explore the Delhi High Courts ruling granting 6% interest under Section 56 of the CGST Act on delayed GST refunds, ensuring statutory entitlement for taxpayers.

Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on same subject matter

March 22, 2024 2646 Views 0 comment Print

Discover the implications of Rajesh Mittal vs Union of India case on GST proceedings. Learn why Central GST Authoritys actions were halted when State GST Authority initiated proceedings.

Assessment Order not sustainable when vague in nature: Madras HC

March 22, 2024 1446 Views 0 comment Print

Discover why Madras High Court nullified an Assessment Order in Rainbow Stones (P.) Ltd. v. Assistant Commissioner (ST) due to vagueness.

ITC Transition not to be denied in case of Input Service Distributor (ISD)

March 22, 2024 2622 Views 0 comment Print

The Bombay High Court in Siemens India Ltd. v. Union of India holds that Input Service Distributors’ entitlement to transition Input Tax Credit (ITC) cannot be denied due to procedural lapses.

GST demand cannot be raised based on figures in Profit and Loss Account

March 22, 2024 23397 Views 0 comment Print

Discover why the Madras High Court set aside a GST demand, ruling that it cannot be based solely on figures from the Profit and Loss Account.

GST Registration not to be cancelled retrospectively when vague SCN is issued

March 19, 2024 1059 Views 0 comment Print

Discover the Delhi High Courts ruling preventing retrospective cancellation of GST registration due to vague SCNs, granting relief to affected businesses.

Service Tax is exempt for authorized operations conducted within SEZ

March 19, 2024 1881 Views 0 comment Print

Read about the CESTAT Ahmedabads ruling in the case of Inox India P Ltd. vs Commissioner of Central Excise, affirming the exemption of service tax for authorized operations within SEZ.

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