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...
Godrej Consumer Products Ltd. Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It is revealed that due to a typographic error while generating E-way bill, the petitioner mentioned approx distance between Puducherry to Himachal Pradesh as 20 Kilometers instead of 2000 Kilometers. As a result, a validity of one day has been calculated by the E-way […]
K.B Enterprises Vs Assistant Commissioner (GST Appellate Authority, Himachal Pradesh) In the view of above discussions I am of considerate opinion that the penalty imposed in the instant case under section 129 was unwarranted. GST Council vide circular No 64/38/2018 dated 14th September, 2018 and the HP circular no. 12-25/2018-19-EXN-GST-(575)-6009-6026 dtd 13th March 2019 valid […]
Uttarakhand GST Appellate authority set aside penalty order under section 129 for clerical error in e way bill. In the E way bill Inward supply was selected instead of outward supply. Joint Commissioner (Appeal), State Tax, Rudrapur, in light of Circular No.- 64/38/2018; Dated 14-09-2018, quashed the order of Assitant commissioner demanding integrated tax and Penalty of Rs 1,29,915 each under section 129 and instead levied a general penalty of Rs 1,000/- on the Appellant.
In re Konkan LNG Private Limited. (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the Appellant is not eligible for taking ITC in terms of section 16 read with section 17 of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction […]
