Madras High Court set aside assessment GST order in Sri Lakshmi Silvers Vs State Tax Officer, citing breaches of natural justice principles and non-adherence to prescribed procedures regarding GST returns.
Learn about a recent case in Madras HC where an assessment order passed without a personal hearing was quashed due to a breach of natural justice principles.
Explore the Ministry of Finance’s report on the second highest monthly GST revenue collection in March 2024, reaching ₹1.78 lakh crore with an 11.5% YoY growth.
Discover the Madras High Court’s ruling on hostel facilities for students and working women, finding them eligible for GST exemption as residential dwellings.
Get clarity on the applicability of the new tax regime versus the old tax regime. Understand the differences and choose the regime that suits you best for FY 2023-24.
Explore the effective use of Best Judgment Non-Filer Assessment Orders (UAO) under section 62 for return defaulters. Guidelines and a list of non-genuine taxpayers provided.
In the case of Rajkumar Singhal, Delhi HC ruled that show cause notices and REG 31 must be served as per GST Act provisions. Details here.
Delhi High Court ruled that refund of ITC reversal is permissible if supplier paid tax. Learn about the case of Pedersen Consultants India Pvt. Ltd. vs Union of India & Ors.
Learn how Madras High Court ruled against denial of GST Input Tax Credit due to a mismatch between GSTR-3B and GSTR-2A, citing a clerical error in GSTIN indication.
Madras High Court ruling states that once all pending GST returns are filed until the date of cancellation, the taxpayer’s GSTN can be restored.