The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-backed facts are essential before legal arguments and precedents can be considered.
ITAT held that Section 154 cannot be used where applicability of Section 167B requires factual examination, making the issue debatable and not a mistake apparent.
Karnataka High Court sets aside IGST demand on Alstom Transport India for seconded employees, ruling that no GST applies when no invoice is raised and full ITC is available.
Kerala HC declares provisions under CGST & KGST Acts as unconstitutional for taxing services rendered by medical associations to their members.
Stay updated on GST compliance for FY 2025-26. Learn about e-invoicing, ISD, credit note management, ITC reconciliations, HSN codes, and key procedural changes.
Madras HC directs adherence to Section 169 of the Tamil Nadu GST Act, 2017 for valid service of notices, ensuring compliance with natural justice principles.
Explore the lucrative investment opportunities for NRIs in GIFT City, India, offering tax advantages, a business-friendly environment, and a global financial hub.
MahaRERA denies relief for delayed possession in absence of monetary consideration. Key case: Smt. Durgavati vs. Jangid Homes Pvt. Ltd. Learn the details and implications.
Learn from the case of M/s Oasys Cybernetics Pvt Ltd vs State Tax Officer how erroneous reporting in GST filings can impact demands, even without revenue loss to the Government.
Article explains legal intricacies surrounding GST applicability on hostel accommodation, exploring definitions, legal precedents, and exemptions. Gain clarity on this complex issue.
