Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...
Goods and Services Tax : Understand GST provisions for invoices and credit notes in the sale of under-construction flats/shops, including time limits, e-in...
Goods and Services Tax : In the recent times, GST Department by exercising the powers bestowed on them by way of Section 65 of the CGST Act 2017, has been ...
Goods and Services Tax : Get the latest updates on GST portal advisories issued in July-August 2024, including changes in registration, refund processes, a...
Goods and Services Tax : 16 अगस्त से 15 अक्टूबर 2024 तक सीबीआईसी द्वारा जीएसटी फ�...
Goods and Services Tax : A Superintendent in Nadiad is sentenced to 5 years for bribery. CBI also investigates two GST officers in Hyderabad for demanding ...
Goods and Services Tax : Join our webinars on GST Tribunals preparation. Learn to grow your IDT practice and prepare for GSTAT with expert guidance. Regist...
Income Tax : Explore the latest updates on tax benefits for skill development institutions in India, including GST exemptions and income tax re...
Goods and Services Tax : Explore the latest details on GST rates for agricultural equipment, machinery, and fertilizers, and the government's stance on pot...
Income Tax : On August 5, 2024, it was clarified in the Lok Sabha that there are no specific tax incentives or waivers currently in place for t...
Goods and Services Tax : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...
Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...
Goods and Services Tax : Bombay High Court held that amount payable has been quantified before 30th June 2019 and hence eligible to avail benefit under Sab...
Goods and Services Tax : Rajasthan HC ruled that appeals should be considered on merits, even if filed late, quashing a CGST order dismissing an appeal as ...
Goods and Services Tax : Rajasthan HC dismisses petition challenging 18% GST on samosa and kachori, directs Sodhani Sweets to approach the Appellate Author...
Goods and Services Tax : Maharashtra GST Circular No. 21T of 2024 updates guidelines for recovering outstanding dues after first appeal until the Appellate...
Goods and Services Tax : Instruction No. 03/2024-GST outlines procedures for CGST audits, emphasizing uniformity and reducing litigation through adherence ...
Goods and Services Tax : Kerala SGST department issues a circular clarifying the method of penalty calculation under the IGST Act, 2017 for tax demands mad...
Goods and Services Tax : CBIC's latest updates include a Customs cooperation deal with New Zealand, a new Hindi magazine, and significant seizures of smugg...
Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...
Discover extended due date for GSTR-3B form submission for quarter ending June 2023 for businesses in Manipur. Notification No. 20/2023- Central Tax Dated: 17th July, 2023
Extended due date for GSTR-3B form submission for April, May and June, 2023 for businesses registered in Manipur. Notification No. 19/2023- Central Tax Dated: 17th July, 2023
Extension of GSTR-1 submission due dates for April, May, and June 2023 for businesses registered in Manipur vide Notification No. 18/2023- Central Tax Dated: 17th July, 2023
The Madhya Pradesh High Court denies anticipatory bail to Mohit Jain, the proprietor implicated in a large-scale GST fraud scandal involving the formation of 25 bogus firms. The court notes the severity of the economic offense and its grave implications on the national economy.
Madras High Court held that order of assessment based on issuance of general notices calling for particulars is liable to be set aside.
Madras High Court held that exemption from payment of tax leviable under the Tamil Nadu Motor Vehicles Taxation Act, 1974 is allowable on cars purchased by visually handicapped persons.
Examine the Calcutta High Courts ruling in Usha Martin Limited Vs Deputy Commissioner of State Tax, highlighting how the court adjudicated on matters related to delayed appeals, e-Way Bill expiration, and tax levies.
Unlock the complexities of ISD vs Cross Charge for distributing input tax credit (ITC) after the 50th GST Council Meeting. Understand the implications, taxability of supplies between distinct persons, and the recommended clarifications. Stay informed for compliance in the evolving GST landscape.
Get insights from the Sunlight Cable Industries case as the Bombay High Court quashes Revenue’s order on withholding IGST refund. Explore the assessment of double benefit claims.
Read the full text of the judgment/order of the Karnataka High Court in the case of Singhi Buildtech Pvt. Ltd. Vs Additional Commissioner Of Commercial Taxes Enforcement. The court clarifies the power of officers under Section 67(4) of the Goods and Services Tax (GST) Act regarding sealing or breaking premises. Get detailed analysis and conclusion.This article provides an overview of the judgment/order issued by the Karnataka High Court in the case of Singhi Buildtech Pvt. Ltd. versus Additional Commissioner Of Commercial Taxes Enforcement. The court clarifies the power of officers under Section 67(4) of the Goods and Services Tax (GST) Act regarding the sealing or breaking of premises. The analysis delves into the arguments presented by the petitioner and the response from the learned counsel for the Revenue. Finally, the conclusion highlights the court’s decision and subsequent actions. Analysis: The petitioner, Singhi Buildtech Pvt. Ltd., challenges the order issued by the respondent No.3 under Section 67(4) of the Karnataka Goods and Services Tax Act. The petitioner, a private limited company, claims to be a registered dealer under the provisions of the Act. The case revolves around the sealing of the petitioner’s premises by the respondent officers during a search operation. The petitioner argues that the sealing was done without legal authority. The petitioner’s counsel contends that the authorization order for the search was issued solely based on suspicion and does not grant the authority to seal the premises. Additionally, it is argued that Section 67(4) of the Act does not empower the respondent No.3 to seal the business premises since access was not denied by the petitioner. On the other hand, the Revenue’s counsel presents the original file, which contains an authorization issued by the Additional Commissioner of Commercial Taxes [Enforcement], South Zone, Bangalore. The authorization grants the officer, Sri J.J. Prakash, Assistant Commissioner of Commercial Taxes, the power to conduct inspection, search, and seizure of the premises in question. The court acknowledges the validity of this authorization, thus refuting the petitioner’s argument. The court refers to Section 67(4) of the Act, which empowers the authorized officer to seal or break open premises and receptacles suspected of containing goods, accounts, registers, or documents. The Revenue asserts that denial of access to the computer system and the disruption of the tally software and internet connection led to the invocation of Section 67(4) and subsequent sealing of the premises. However, the learned Additional Government Advocate, representing the respondent No.3, assures the court that the petitioner’s premises will be unsealed in the petitioner’s presence on a mutually convenient date, provided the petitioner cooperates with the inspection and search of the computer system and other records. Conclusion: After considering the arguments presented by both parties, the court orders the Revenue to unseal the premises in question on a revised date of 08.02.2019, at 11:00 a.m. The petitioner is expected to cooperate with the inspection and search of the premises, including the computer system. This judgment clarifies the power of officers under Section 67(4) of the GST Act and emphasizes the importance of lawful procedures in conducting searches and sealing premises.
