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 : Gauhati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be...
Goods and Services Tax : The Supreme Court issues notice on a plea challenging GST notifications extending limitation for adjudication under Section 73 of ...
Goods and Services Tax : Calcutta High Court dismissed a plea challenging an SCN under the CGST Act, citing availability of a statutory appeal remedy under...
Goods and Services Tax : Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and...
Goods and Services Tax : Gauhati High Court held that issuance of summary of the Show Cause Notice [SCN] doesn’t dispense with requirement of issuance of...
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...
Explore the new Section 128A proposed in Budget 2024, detailing tax relief for non-fraud cases under Section 73. Learn how this impacts notices, statements, and orders.
Explore the Union Budget 2024-25’s key GST proposals, including ITC amendments, changes in appeal processes, and more. Discover how these reforms impact businesses.
CESTAT Ahmedabad held that co-owners are to be treated as independent service provider for calculating threshold limit of exemption under Notification Nos. 6/2005-ST dated 01.03.2005 and No. 8/2008-ST dated 01.03.2008.
Delhi High Court rejects GST order against Lakshman Pran Data Enterprises, citing failure to provide personal hearing and inadequate reasoning. Read the full judgment here.
Delhi High Court rules on GST notice service via ‘Additional Notices’ versus ‘Notices’ in Kamla Vohra vs Sales Tax Officer. Full judgment analysis.
In Sri Velavan Traders Vs State Tax Officer (Madras High Court), understand why GST-registered entities must respond to show cause notices despite scrutiny proceedings being dropped.
Read the detailed Calcutta High Court judgment in Mitali Saha Vs State of West Bengal, addressing key issues under the CGST/WBGST Act, 2017.
Allahabad HC directs N.G.K Infra Ventures to file an appeal u/s 107 of GST Act, emphasizing the utilization of appeal provisions in tax disputes.
Explore the Gujarat High Court’s judgment on CGST interest under Section 50, clarifying it’s payable from deposit to electronic cash ledger, not filing return. Read the full text analysis here.
CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to business promotion.
