Uncover the unconstitutional nature of denial of ITC to buyers for the fault of suppliers under the GST Acts. Find out more.
Gamma Gaana Limited Vs Union of India (Allahabad High Court) GST Refund Application cannot be rejected on mere ground of delay in the light of Supreme Court Order – High Court of Allahabad The Hon’ble High Court of Allahabad has declared in Gamma Gaana Limited Vs. Union of India & 3 others in Writ Tax […]
Atlas Jewellery (P) Ltd Vs Deputy Commissioner (Kerala High Court) Tax Assessment: Orders passed while the Managing Director was detained in a foreign nation are unsustainable – Violation of principles of natural justice: High Court of Kerala. It is proclaimed in Atlas Jewellery [P] Ltd Vs. The Deputy Commissioner & Ors (W.P.(C) No. 21798 of […]
GST and Inverted Duty Structure: SC Upheld Constitutional Validity of RULE 89(5): No Refund For Accumulated ITC on Input Services In Union of India & Ors Vs. VKC Footsteps India Pvt Ltd dated; 13th September, 2021, the Hon’ble apex court has upheld that Rule 89(5) which denies refund of unutilised ITC in respect of input […]
Hon’ble High Court of Kerala has declared that the proper officer is not vested with any power to cancel registration certificate of a dealer, for reasons not prescribed U/s. 29 (2) of the Central Goods & Services Tax Act/State Goods & Services Tax Act, 2017 (CGST Act & SGST Act).
Assistant State Tax Officer (Intelligence) Vs. VST And Sons (P) Limited (Kerala High Court) Disposing Writ Appeal No. 914 of 2021 on 22.07.2021 (Assistant State Tax Officer (Intelligence), Alappuzha Vs. VST & Sons (P) Limited) a division bench of the Hon’ble High Court of Kerala has propounded that e –way bill is not necessary for transportation of personal […]
Disposing WP(C) No.433/2021, Dated: 30th June, 2021 in ATC Supply Chain Solution Pvt. Ltd. Vs. The State of Tripura & Ors, the Hon’ble High Court of Tripura, granted a conditional release of goods & vehicle detained U/s. 129 of the CGST/SGST Acts, 2017.
The Goods and Services Tax (GST), a new scheme of indirect taxation, after a decade of intense debate came to realization and existence, four years back. GST was introduced to the country to reduce the tax burden on producers, to avoid procedural wrangles all across and to stimulate economic growth through more production.
High Court of Tripura, in Shri Sentu Dey Vs. The State of Tripura & Ors has proclaimed that a Magistrate cannot revert to calling for police investigation in a case where he has previously taken cognizance of the offences.
The Central Finance Act 2021 has been passed by both the houses of parliament and the President has given assent on 28.03.2021. It has made several amendments to the Central Goods & Services Tax Act, 2017 (CGST Act) followed by corresponding changes in the respective State Goods & Services Tax Acts, 2017 (SGST Acts) and […]
