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Latest Articles


Former Director Not Liable for Recovery Proceedings Outside Tenure

Goods and Services Tax : Read about the Bombay High Court's decision in Prasanna Kumar Shetty v. State of Maharashtra, where recovery proceedings against a...

April 24, 2024 288 Views 0 comment Print

Bombay HC set aside Rs. 3731 Crore GST Penalty Demand from employees

Goods and Services Tax : Read about landmark judgment by Bombay High Court in Shantanu Sanjay Hundekari v. Union of India and Ors, where a penalty demand o...

April 23, 2024 1722 Views 0 comment Print

GST not payable on amount recovered from permanent employees for canteen facility provided by employer

Goods and Services Tax : Learn about GST exemption on canteen facility recovery from permanent employees as ruled by AAR Gujarat. Detailed analysis and imp...

April 20, 2024 951 Views 0 comment Print

Demand should not be raised when negative taxable & invoice value arise due to erroneous reporting of Credit Notes

Goods and Services Tax : Learn how the Madras High Court disposed of a case where erroneous reporting of Credit Notes led to negative taxable value, highli...

April 20, 2024 504 Views 0 comment Print

IGST not payable under RCM for services in Free-on-Board & Cost Insurance Freight Contract

Goods and Services Tax : Learn from the detailed analysis of the Bombay High Court's decision in M/s. Agarwal Coal Corporation Pvt. Ltd. v. Assistant Commi...

April 19, 2024 1107 Views 0 comment Print


Latest News


SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 2841 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 11610 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3591 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 855 Views 0 comment Print

GST News- Talk of Two GST Experts

Goods and Services Tax : AIMTPA – All India MSME and Tax Professionals Association has invited two GST Experts on it’s Platform on 24th July 2021 and a...

July 26, 2021 3777 Views 0 comment Print


Latest Judiciary


Delhi HC issues Notice: GST on Holding Company’s Corporate Guarantee to Subsidiary

Goods and Services Tax : Delhi High Court issues notice to decide if providing a corporate guarantee by a holding company to a subsidiary is taxable under ...

April 24, 2024 312 Views 0 comment Print

Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

Goods and Services Tax : In Kanak Timber House v. Assistant Commissioner of Sales Tax, Calcutta High Court rules seized goods can't be released via writ pe...

April 19, 2024 282 Views 0 comment Print

Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B

Goods and Services Tax : Explore how Madras High Court quashed Assessment Order when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR...

April 16, 2024 828 Views 0 comment Print

Proper Officer Can Open GST Portal for Filing Returns Upon Full Compliance

Goods and Services Tax : Explore the case of Akshya Kumar Sahu v. Commissioner, CGST & Central Excise, where the Orrisa High Court directs the opening of t...

April 11, 2024 282 Views 0 comment Print

Right to personal hearing & object SCN cannot be compromised if SCN not uploaded on GST portal

Goods and Services Tax : Understand the implications of Allahabad HC's ruling on the right to object show cause notices on GST portal. Learn how non-upload...

April 10, 2024 297 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4425 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 34681 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 549 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 578 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 823 Views 0 comment Print


Non-Filing of GST Returns due to Demise of Auditor: Karnataka HC Directs to Restore Registration

November 19, 2022 1407 Views 0 comment Print

HC directed GST Department to restore cancelled GST registration as Petitioner could not file GST returns due to sudden demise of auditor

Cancellation of GST Registration cannot be revoked due to disputes over undivided property

November 17, 2022 969 Views 0 comment Print

HC held that Registration once issued to assessee and later cancelled upon request can’t be revoked merely on the basis of disputes with brother of applicant, over undivided property.

Application’s common-portal filing date is “relevant” when construing limitation

November 14, 2022 657 Views 0 comment Print

HC ruled that date of filing of application by assessee on common portal would be treated as date of filing of claim for refund to satisfaction of requirement of Section 54 of CGST Act and Rule 89 of CGST Rules.

‘Sufficient Balance’ not required in Electronic Credit Ledger in order to block ITC due to ineligibility under Rule 86A

November 14, 2022 2322 Views 1 comment Print

Learn from the Calcutta High Court ruling on Rule 86A of CGST Rules. Sufficient balance in Electronic Credit Ledger not needed to block ITC for ineligibility.

Can Non-Restoration of GST Registration be brought within ambit of “Right to Livelihood” under Article 21

November 13, 2022 1056 Views 0 comment Print

HC asked appropriate officer to give a chance to Petitioner to take all necessary steps to revive registration and to be allowed to pay overdue GST taxes and file pending GST returns before GST registration was cancelled under Section 29(2)(c) of CGST Act

Interest leviable only on cash portion of GST liability with retrospectively from July 1, 2017

November 13, 2022 2889 Views 0 comment Print

HC held that amendment to Section 50 of GST Act regarding imposition of the interest on late payment of tax has a retrospective effect.

ITC eligible on CSR expenditure spent by company

November 9, 2022 9789 Views 0 comment Print

The expenditure made towards corporate responsibility under section 135 of the Companies Act, 2013, is an expenditure made in the furtherance of the business. Hence the tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit under CGST and SGST Acts.

CRP Test Kit & HbA1c Test kit classifiable under chapter heading 3002

November 9, 2022 1713 Views 0 comment Print

CRP Test Kit and HbA1c Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% (CGST @2.5 % +SGST @2.5 %)

GST Registration Cancellation: Appeal Remedy cannot be denied merely because Revocation Option was not opted

November 6, 2022 2466 Views 0 comment Print

Cancellation of GST Registration: Appeal Remedy cannot be Denied Merely Be-cause Option of Revocation was Not Opted, rules Karnataka HC

SC to decide whether Service tax leviable on secondment of employees

November 3, 2022 1251 Views 0 comment Print

Commissioner of GST And Central Excise Chennai Vs Komatsu India Pvt. Ltd. (Supreme Court of India) The Division Bench of the Hon’ble Supreme Court of India, comprising of Hon’ble Mr. Justice Sanjiv Khanna and Hon’ble Mr. Justice J K Maheshwari, issued Notice in the case of Commissioner of GST and Central Excise Chennai v. M/s […]

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