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During GST Audit Proper Officer may initiate action under Section 73 or 74 of CGST Act

February 10, 2024 4488 Views 0 comment Print

Madras High Court dismisses ABT Ltd.’s writ petition, affirming GST audit’s role in detecting tax discrepancies under CGST Act, emphasizing legal compliance.

Anticipatory Bail can be granted to accused who acted on instructions of main accused

February 10, 2024 780 Views 0 comment Print

Delhi High Court sustains anticipatory bail for accused acting under main culprits directions in a significant GST evasion case, setting a legal precedent.

GST: No Substantive Changes Permitted in Orders by error rectification under Section 161

February 10, 2024 3624 Views 0 comment Print

The Calcutta High Court rules that substantive changes cannot be made under Section 161 of the CGST Act, supporting the integrity of original orders and limiting rectification to apparent errors.

Provisions of Anti-Profiteering are constitutionally valid: Delhi HC

February 9, 2024 1317 Views 0 comment Print

Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the legal discourse surrounding them.

GST Authorities can’t raise new grounds or arguments that are not part of SCN

February 8, 2024 5706 Views 0 comment Print

Learn from Associated Switch Gears and Projects Ltd. case how Allahabad HC ruled that GST Authorities cant raise new grounds beyond those in the Show Cause Notice. Analysis included.

GST Registration Cannot Be Retrospectively Cancelled Solely Due to Non-filing of Returns

February 8, 2024 1491 Views 0 comment Print

Learn from Aryan Timber Store v. Sale Tax Officer case how Delhi HC ruled that GST registration cant be cancelled retroactively due to unfiled returns. Analysis included.

Bail granted when accused willing to deposit certain amount with GST Authorities

February 6, 2024 1572 Views 0 comment Print

Explore the Madras High Courts decision in Isithore v. Senior Intelligence Officer, granting bail to a Chartered Accountant on condition of depositing a specified amount with GST Authorities.

Assessee Eligible to File Revocation Application Upon Meeting All Tax Payment requirements

February 6, 2024 1011 Views 0 comment Print

Learn about the Orissa High Courts ruling in Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST Officer, affirming the Assessees entitlement to file a revocation application for GST registration cancellation upon fulfilling all tax obligations.

GST Assessment Order invalid if Essential Details Omitted in Personal Hearing Notice

February 5, 2024 5817 Views 1 comment Print

Learn about the Calcutta High Court’s ruling in Goutam Bhowmik v. State of West Bengal, stating that an assessment order lacks validity without essential details in the Show Cause Notice. Get insights into the case and implications for taxpayers

GST Exemption for Agricultural Produce Services & Maintainability of Writ Petition for Third-Party Grievances in Advance Ruling

February 5, 2024 4863 Views 0 comment Print

Explore the Madras High Court ruling in Naga Ltd. v. Puducherry AAR, exempting GST on services related to agricultural produce. Understand the implications and why a third party writ petition was deemed maintainable

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