Delhi HC quashes GST search on Bhagat Ram Agro, cites errors in authorization and lack of statutory basis. Emphasizes the importance of legal adherence in GST proceedings.
High Court held that provision contained in Section 16(4) of CGST Act is violative of neither Article 14 of Constitution nor Articles 19(1)(g) & 300A of Constitution
Delhi High Court ruling on Grapes Digital Pvt. Ltd. vs. Principal Commissioner, allowing IGST refund for export of services and addressing interest on late payments.
Read detailed analysis of Delhi High Court judgment in Indian Oil Corporation Limited vs. Commissioner of CGST. Understand ITC refund eligibility under inverted duty structure.
Explore the recent CBIC instruction (No. 05/2023-GST) addressing the secondment of employees by overseas entities to Indian firms, clarifying implications under Section 74(1) of the Central Goods and Services Tax Act. Understand the nuances highlighted by the instruction, emphasizing a nuanced examination based on specific arrangements.
Explore the detailed analysis of Lovelesh Singhal Prop Shivani Overseas vs Commissioner case, where Delhi High Court emphasizes adherence to proper tax recovery procedures.
Kerala High Court’s ruling in Chukkath Krishnan Praveen vs. State of Kerala, directing tax authorities to consider GSTR 3B rectification, with detailed analysis and implications.
CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA’s reimbursable expenses are not subject to service tax. Explore the judgment’s impact.
Standard Operating Procedures for Monitoring Ineligible IGST Input Tax Credit Reversal by Taxpayers in Return Form GSTR 3B (SOP-1/2023)
Ministry of Finance reports a historic 15% YoY growth in GST revenue for November 2023, crossing ₹1.60 trillion for the sixth time in FY 2023-24.
