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In re  Senora Ladies Hostel (GST AAR Tamilnadu)

December 14, 2023 396 Views 0 comment Print

The applicant, M/s. Senora Ladies Hostel, No.337-A, Trichy Road, Singanallur, Coimbatore – 641 005 (herein after referred to as The Applicant), is registered under the GST Act, 2017, with GSTIN 33AWWPM5291R1ZD. The Applicant is running a ladies residential hostel for college students and working people.

Circular cannot take away the plain effect of CGST Rule 97A

December 13, 2023 2025 Views 0 comment Print

Allahabad High Court mandates refund under CGST Rule 97A, rejecting Circular’s impact. Details of Savista Global Solutions Pvt Ltd vs Union of India case and judgment.

Mere Doubts & suspicions cannot lead to adverse findings against assessee: HC

December 13, 2023 888 Views 0 comment Print

Explore the detailed analysis of Allahabad High Court’s judgment in the case of PCIT Vs Pnc Infratech Ltd. (AY 2010-11). Understand the dispute, evidence, and the court’s decision on unexplained credits.

Amendment in Rice Export Policy: Changes in Conditions 55 & 57

December 12, 2023 1251 Views 0 comment Print

Explore the latest amendment to the ITC(IIS) Export Policy, 2018 by the Ministry of Commerce, affecting conditions for exporting Basmati and Non-Basmati rice to European countries.

Kerala HC Ruling on Release of Confiscated Goods Under CGST Act

December 11, 2023 543 Views 0 comment Print

Explore the Kerala High Court’s directive for releasing confiscated goods under the CGST Act in the case of Biju V.T. Detailed analysis, judgment, and legal insights provided.

ITAT deletes Notional ALV Addition on Unsold Flats as Stock-in-Trade

December 10, 2023 816 Views 0 comment Print

ITAT Mumbai’s order on Runwal Constructions vs DCIT: Addition of notional ALV on unsold flats held as stock-in-trade deleted. Detailed analysis and outcome provided.

Delhi HC Dismisses PIL Challenging Customs Circulars on Gold Seizures

December 10, 2023 228 Views 0 comment Print

Delhi High Court’s dismissal of a public interest petition challenging customs circulars on gold seizures. The court found petitioner lacked standing.

CGST Section 129(3) Notice Must Be Issued Within Seven Days of Goods Detention or Seizure

December 10, 2023 2046 Views 0 comment Print

Explore the Madras High Court judgment on Tvl.V.V.Iron and Steels challenging an E-Way Bill notice timing violation under Section 129(3) of CGST Act, 2017.

GST Registration Cancellation: Mere allegations of fraud, misstatement, or suppression not suffice

December 10, 2023 681 Views 0 comment Print

Anilkumar Madhusudhanan challenges GST registration cancellation in Kerala High Court. Learn why mere allegations of fraud, misstatement, or suppression may not suffice.

Closure of Petitioner’s Shop Alone Insufficient for GST Registration Cancellation

December 10, 2023 3240 Views 0 comment Print

Delhi High Court overturns the cancellation of VAB Apparel LLP’s GST registration. Learn why a closed shop is not sufficient grounds for cancellation. Full judgment details included.

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