Goods and Services Tax : A supplier cannot issue a GST credit note merely because the buyer has not paid the invoice. The proper remedy is to document the ...
Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...
Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
Goods and Services Tax : The Madras High Court held that retrospective cancellation of a supplier's GST registration alone is insufficient to deny ITC. Aut...
Goods and Services Tax : The article explains why retrospective GST cancellation alone should not result in ITC denial where buyers have complied with Sect...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
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 : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Goods and Services Tax : The High Court granted regular bail in a GST fraud prosecution after noting that the investigation had been completed, the complai...
Goods and Services Tax : The SC declined to interfere with the High Court ruling that Rule 86A cannot be used to create a negative Electronic Credit Ledger...
Goods and Services Tax : The High Court held that Rule 86A permits blocking only of input tax credit actually available in the Electronic Credit Ledger. Ne...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
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...
Himachal Pradesh High Court overturns rejection of manual GST refund applications, orders reconsideration under Rule 97A for AMN Life Pvt Ltd.
Explore Madras High Court’s reconsideration of 100% penalty on Input Tax Credit (ITC) availed for car purchase in Jayasri Traders vs. Assistant Commissioner case.
The Delhi High Court ruled that the taxpayer’s reply in the case against Future Generali India Insurance Company cannot be dismissed without proper justification.
Bombay High Court grants interim bail in Mahesh Devchand Gala vs Union of India, ruling against routine arrests under GST allegations. Full judgment details inside.
Read the Madras High Court judgment on GST proceedings involving ITC reversal and bank account attachment. Learn about the court’s direction for fresh adjudication with a 10% pre-deposit.
Madras High Court remits Amici Design vs State Tax Officer case for reconsideration due to non-consideration of GST payment with interest. Read the full judgment.
Madras High Court remands tax order for Tvl. Dharieneesh Housing, citing denial of reasonable opportunity to contest GSTR-3B and GSTR-2A mismatch.
Rajasthan High Court quashes a commercial tax assessment order by citing violation of natural justice due to lack of reasoning, emphasizing judicial accountability.
Madras High Court overturns assessment order due to non-response to show cause notice, mandates 10% tax deposit for reconsideration. Details inside.
Madras High Court quashes GST orders on Rs. 45L pre-deposit, addressing 15 discrepancies, despite no time extension granted. Detailed analysis and implications.
