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...
Madras High Court quashes GST demand due to GSTR 3B filing error. Allows Bright Hardware to rectify returns and orders a fresh hearing.
Andhra Pradesh High Court grants anticipatory bail in a GST ITC fraud case, emphasizing that mere apprehension of evidence tampering isn’t grounds to refuse bail.
Explore the full text of the withdrawal order by the Authority for Advance Ruling, Karnataka, regarding GST rates on marine engines. Understand implications under CGST and KGST Acts.
Explore how taxpayers can manage GST liabilities with Form GST DRC-20 under Section 80. Learn about instalment options, eligibility, and procedural insights in this detailed guide.
Explore GST AAR Tamilnadu Advance Ruling No 10/ARA/2024 on eligibility of Input Tax Credit for contract staffing services under GST Act, 2017. Learn key conditions and implications.
Discover the challenges faced by dealers when GST ITC is blocked. Learn expert advice, legal insights, and potential actions to resolve ITC issues in this detailed article.
Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implications under the CGST Act, 2017.
Madras HC remands Orient Electricals & Engineers India’s case on GST liability and ITC reversal for reconsideration, highlighting procedural fairness and 12.5% pre-deposit.
Explore the Madras High Court’s decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities and the necessity of court intervention. Read the full text of the judgment here.
Madras HC sets aside original order, directs it to be treated as SCN in Tvl. Anandh Store Vs CTO case, allowing petitioner to reply. Read full judgment.
