Goods and Services Tax : Kerala HC rules that GST orders under Section 73 must have digital or manual signatures to be valid, quashing impugned orders in t...
Goods and Services Tax : Explore Section 61 of CGST Act, covering scrutiny of GST returns, officer's authority, taxpayer obligations, and implications for ...
Goods and Services Tax : The Kerala SGST guidelines address the adjudication of multiple Show Cause Notices, ensuring consistency in decision-making across...
Goods and Services Tax : Learn about GST amnesty provisions for waiving interest, penalties, and regularizing ITC under Section 16(4) of CGST Act. Apply by...
Goods and Services Tax : Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compl...
Goods and Services Tax : KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and mu...
Goods and Services Tax : Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the Central Goods and Services Tax Rul...
Goods and Services Tax : Orissa High Court sets aside GST demand under Section 73, citing failure to consider taxpayer’s reply under Section 61. Revenue ...
Goods and Services Tax : Assam High Court addresses GST notice validity in DNA Agrotech case, focusing on Section 73 compliance and proper show cause notic...
Goods and Services Tax : Allahabad High Court quashes GST order due to notice upload error. Reassessment ordered with fresh notice, citing procedural lapse...
Income Tax : ITAT Mumbai held that assessee is permitted to set off unabsorbed depreciation pertaining to AY 1997-98 to 2001-02 against short t...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
Goods and Services Tax : Kerala SGST issues guidelines on issuing separate notices for Sections 73 and 74. Ensures clarity and uniformity in handling GST d...
Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017 [CGST Rules] without granting pre-decisional hearing and without stating cogent reason in order is impermissible in law.
Orissa High Court sets aside GST demand under Section 73, citing failure to consider taxpayer’s reply under Section 61. Revenue directed to reassess the case.
Assam High Court addresses GST notice validity in DNA Agrotech case, focusing on Section 73 compliance and proper show cause notice issuance.
Allahabad High Court quashes GST order due to notice upload error. Reassessment ordered with fresh notice, citing procedural lapse. (159 Characters)
ITAT Mumbai held that assessee is permitted to set off unabsorbed depreciation pertaining to AY 1997-98 to 2001-02 against short term capital gains. Accordingly, AO is directed to delete the addition and appeal of the assessee is allowed.
Mere presence of carbon dioxide or carbonated water cannot be treated to classify the subject items under water or carbonated water. Therefore, the classification sought to be made by the Revenue cannot be accepted.
The petitioner raised bills on respondent No.4 based on the works executed from time to time, TDS @ 2% on the total value of the bills were recovered by respondent No.4 for the value of works executed in the State of Telangana and Maharashtra.
New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands.
Patna High Court allows Platinum Ispat Industries to seek rectification of denied input tax credit under the revised GST provisions and government circular.
The petitioner is inter-alia, engaged in the manufacture and sale of edible oil. According to the petitioner, the rate of tax on output supplies made by the petitioner exceeds the rate of tax on input supplies.
