#CA Bimal Jain
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2,793 articlesGoods and Services Tax

Goods and Services Tax
ITC cannot be denied in case of bonafide errors in filing GST returns where no loss of revenue occurs
Goods and Services Tax

Goods and Services Tax
GST Registration not to be cancelled based on vague SCN issued by Revenue Department
Goods and Services Tax

Goods and Services Tax
Confiscated goods and vehicles can be released by depositing 25% of Tax: HC
Goods and Services Tax

Goods and Services Tax
Appellant can remit amount of pre-deposit from attached bank accounts for filing appeal
Goods and Services Tax

Goods and Services Tax
If tax liability including interest has been paid subsequently SCN cannot be issued
Goods and Services Tax

Goods and Services Tax
Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch
Goods and Services Tax

Goods and Services Tax
GST Demand Order cannot be passed without issuing Show Cause Notice
Goods and Services Tax

Goods and Services Tax
Section 5 of Limitation Act not applicable to appeal filed under GST: Allahabad HC
Corporate Law

Corporate Law
SC Cannot Automatically Vacate HC Interim Orders Without Speaking Order
Goods and Services Tax

Goods and Services Tax
Two parallel proceedings for same period not permissible under GST Law
Goods and Services Tax

Goods and Services Tax
Credit should not be denied when ITC not reflected in GSTR-3B is claimable based on GSTR-2A & GSTR-9
Goods and Services Tax

Goods and Services Tax
GST Refund allowed for inverted duty structure despite same inward & outward supplies
Goods and Services Tax

Goods and Services Tax
Writ Petition can be filed for interim protection when Appellate Tribunal is not constituted
Goods and Services Tax

Goods and Services Tax
