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Ca.dushyant Kumar

Latest Posts by Ca.dushyant Kumar

Gauhati HC Allows Restoration of GST Registration on Compliance with Rule 22(4)

June 21, 2025 336 Views 0 comment Print

The Gauhati High Court addresses a GST registration cancellation in Debasish Boruah vs. Union of India. This ruling outlines the process for restoration for assessees who failed to file returns, emphasizing compliance with CGST Rules 2017.

Gujarat HC Strikes Down Rule 96(10), Allows GST Refunds for Exporters Using Duty-Free Schemes

June 18, 2025 3639 Views 0 comment Print

Gujarat High Court strikes down CGST Rule 96(10), enabling exporters to claim IGST refunds regardless of duty-free imports. This ruling upholds constitutional rights, promotes export competitiveness, and ensures tax neutrality for businesses.

Evolving Legal Landscape of GST Notice Service: A Comprehensive Analysis

June 12, 2025 1089 Views 0 comment Print

This article explores the legal requirements for notice service, focusing on the sufficiency and effectiveness of service through the GST common portal, and examines key judgments from the Madras High Court.

SC mandates pre-decisional hearings before blocking Electronic Credit Ledgers

June 10, 2025 1155 Views 0 comment Print

SC affirms Karnataka HC ruling on GST Rule 86A, reinforcing need for pre-decisional hearings and independent evidence before blocking Electronic Credit Ledgers.

Treatment of reimbursement of expense under GST

March 26, 2022 109263 Views 2 comments Print

Understanding the treatment of expense reimbursement under GST. Learn about the relevant provisions and rules for reimbursement in GST.

Applicability of GST on renting or letting out immovable property/Hotel for commercial use

March 26, 2022 14118 Views 0 comment Print

Learn about the applicability of GST on renting or letting out immovable property/hotels for commercial use under GST. Understand the relevant provisions of the GST Act & Rules.

Major issues of Composition dealer under section 10 of GST

March 26, 2022 11520 Views 0 comment Print

Understanding the major issues faced by Composition dealers under section 10 of GST. Get answers to questions about exempted supplies, input tax credit, and more.

Applicability of GST on Restaurant/Canteen/Out door catering under GST

March 26, 2022 78912 Views 0 comment Print

Understand the applicability of GST on restaurant, canteen, and outdoor catering services. Learn about tax rates, input tax credit, and liability for both the provider and the company.

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