Goods and Services Tax : The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is cond...
Goods and Services Tax : Highlights that system-based NGTP tagging cannot replace proper verification before denying ITC. Key takeaway: factual investigati...
Goods and Services Tax : Courts ruled that denying ITC due to supplier non-payment is unjust when buyers act in good faith. The key takeaway is that bona f...
Goods and Services Tax : This explains how courts have imposed strict safeguards on ITC blocking under Rule 86A. The key takeaway is that due process is no...
Goods and Services Tax : The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for balanced enforcement...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : Government advisories revised the IMS process to stop unfair tax escalation on credit note rejection. The key takeaway is balanced...
Goods and Services Tax : Important change in Table 6 of GSTR-9 for FY 24-25 - Taxpayers can now report ITC of previous financial year that was claimed in ...
Goods and Services Tax : The issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted relief consideri...
Goods and Services Tax : The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depe...
Goods and Services Tax : The Tribunal remanded the case after finding that ITC reversals on unsold inventory were not adequately examined. It directed fres...
Goods and Services Tax : Dispute on ITC mismatch between returns was remitted after ex-parte order, allowing reconciliation upon 10% pre-deposit. Key takea...
Goods and Services Tax : The High Court did not decide the constitutional challenge but directed authorities to reconsider the taxpayer’s objections and ...
Goods and Services Tax : The portal will restrict GSTR-3B filing if ITC reclaims exceed ledger balances. The key takeaway is mandatory correction of excess...
Goods and Services Tax : The Delhi government allows registered taxpayers to rectify GST orders where previously denied ITC is now eligible under section 1...
Goods and Services Tax : Rajasthan GST circular directs officers to reject Input Tax Credit claims for taxpayers who register after 30 days from becoming l...
Goods and Services Tax : Learn about the Rajasthan Commercial Taxes Department's new directive on verifying and rejecting Input Tax Credit claims for busin...
Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...
Explore the disallowance of Input Tax Credit in GSTR-3B due to invoices not in GSTR-2A. Understand circulars 183 and 193, legal cases, and the impact on taxpayers.
Know order of ITC utilization under latest GST rules with a detailed analysis. Learn to optimize tax liabilities and stay GST compliant.
Discover Madras High Court’s ruling in Tvl. Kavin HP Gas Gramin Vitrak v. Commissioner of Commercial Taxes, allowing input tax credit (ITC) filing physical GSTR-3B due to unnotified GSTR-2. Explore the court’s stance on GSTN network limitations and the need for manual returns.
Explore the Gujarat High Court’s recent dismissal of anticipatory bail in a serious economic offense case. Understand the court’s stance on the impact of economic crimes on society and the cautious approach towards granting anticipatory bail. Stay informed with this legal analysis
Explore details of GST Form ITC-04 for goods sent to job workers. Learn about definitions, job work procedure, rules, and filing requirements under GST Act.
Stay informed: Calcutta High Court rules ITC inadmissible for late GST returns under CGST Act Section 16(4). Learn more about the recent judgment in BBA Infrastructure Ltd. v. Senior Joint Commissioner of State Tax
Competition Commission of India (CCI) directs DGAP to re-examine projects ‘Omkar 1973 Worli’ and ‘The Summit Business Bay.’ Details of the investigation, findings, and next steps.
Explore the detailed analysis and conclusion of the Competition Commission’s decision in the case of Rajeev Goyal vs Prateek Infra Projects. Learn about allegations, investigation, and outcome.
Unlock GST refund complexities! Dive into Section 54(3)(ii) of the CGST Act, 2017. Know how matching input and output, irrespective of tax rates, allows refunds. Stay compliant, claim your entitlement
Delhi High Court rules that rejecting GST ITC refund solely on non-submission of authenticated documents is unjust. Case sent for reevaluation.
