Explore the contested issue of time-barred GST appeals. While some courts deny interference, a recent Calcutta High Court ruling challenges this stance, allowing the Appellate Authority to exercise discretion.
Explore the implications of GST payments, interest, and Electronic Cash Ledger based on the Madras High Court’s judgment in Eicher Motors case.
Explore the interpretation challenges surrounding the proviso to Section 50(1) of CGST Act, 2017. Analyzing the Madras High Court judgment on Eicher Motors Limited case.
Learn the essential details of the Titan Company Ltd’s legal battle challenging bunched show cause notices in compliance with the CGST Act and the High Court’s ruling up on this case
Learn about the crucial time limits for claiming Input Tax Credit (ITC) under GST as per Section 16(4) of the CGST Act. Explore the last dates for filing Annual Returns and the consequences of failing to claim ITC within the prescribed timeframe.
Explore the case of Star Engineers Pvt. Ltd. as Bombay High Court allows rectification of Form GSTR-1 post due-date, impacting Input Tax Credit. Understand the legal implications and steps taken.
ITAT Delhi Bench ruling on eligibility for income tax deduction under Section 54. Learn why a house purchased in the spouse’s name qualifies and understand key considerations.
Unlock GST refund complexities! Dive into Section 54(3)(ii) of the CGST Act, 2017. Know how matching input and output, irrespective of tax rates, allows refunds. Stay compliant, claim your entitlement
Explore Rule 142(1) of CGST Rules mandating electronic issuance of notices and demands under GST Act. Learn about the recent Delhi High Court directives and their implications.
Dive into misuse of legislative provisions under Section 168A of CGST Act. Analysis of Notification No. 56/2023-Central Tax, legal challenges, and court responses.
