Goods and Services Tax : Appeals dismissed as time-barred through FORM GST APL-02, without a reasoned order under Section 107, may deny taxpayers access to...
Goods and Services Tax : Explore the complexities of filing GST appeals when rectification applications are involved. Learn how conflicting timelines and r...
Goods and Services Tax : Analysis of GST appeal delays under CGST Act. Learn how courts address exceptional cases, balancing strict timelines with fairness...
Goods and Services Tax : Learn how the Appellate Authority can extend the period for filing an appeal, as established by the Honble Calcutta High Court. Un...
Goods and Services Tax : Understand GST Rule 83(5) & Appeal Procedures for GST Practitioners with comprehensive examples. Save time & money by staying comp...
Goods and Services Tax : A crucial aspect of navigating portal https://www.gstat.gov.in/ effectively is the recently released User Manual | Registration ...
Goods and Services Tax : The Delhi High Court set aside the Rs. 450 Crore anti-profiteering order against Tata Play Ltd., upholding the constitutional val...
Goods and Services Tax : Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Bo...
Goods and Services Tax : Rajasthan High Court sets aside an order passed by GST Appellate Authority under Section 107 of GST Act due to lack of reasoning a...
Goods and Services Tax : Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings ...
Goods and Services Tax : Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Centra...
Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...
Goods and Services Tax : Notification No. 53/2023– Central Tax: Appeal procedure for GST cases - Tax Deposit Conditions for filing appeals before Appella...
Goods and Services Tax : Learn about the recent amendments allowing manual appeal filing under the Rajasthan Goods and Services Tax Rules. Understand the p...
Goods and Services Tax : Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST...
Goods and Services Tax : WHEREAS, filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain speci...
Notification 53/2023–Central Tax for appeal amnesty, eligibility, conditions, exclusions & impact of this amnesty scheme on taxpayers.
Notification No. 53/2023– Central Tax: Appeal procedure for GST cases – Tax Deposit Conditions for filing appeals before Appellate Authorities
Learn about the recent amendments allowing manual appeal filing under the Rajasthan Goods and Services Tax Rules. Understand the process and provisions for filing appeals.
Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST Tribunal as directed by the Bombay High Court.
WHEREAS, filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain specific circumstances where the proper officers have passed orders manually disposing the rectification applications filed manually under Section 161 of the Odisha Goods & Services Tax Act, 2017.
Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings before the High Courts as well as the revenue tribunals, including the CESTAT and the ITAT should take place in the e-filing mode.
Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Central Government and State seeking to know steps to taken for constituting GST Tribunal. The Hon’ble Court issues notice to Central Government and State seeking to know steps taken for constituting GST Tribunal, even after the […]
Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh) GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance amount shall deemed to be stayed. Issue involved: Revocation […]
In re Sri. V. Mohandas Pai – Prop. Dheeraj Enterprises. (GST AAR Karnataka) We examine the records and observe that the instant application has been filed on 22.09.2020 and the question raised there in is about the classification of the services being provided by the applicant. It is an undisputed fact that a search, of […]
Tyre is made out of 30% to 35% Carbon, 35% to 40 % rubber and 10% to 15% steel. Once the tyres are removed from the car it becomes a waste. This waste is recycled by the applicant and the rubber component of the tyres is converted into oil which can be used for heating purposes and can be called as pyrolysis oil.