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 : Patna High Court held that extended period of limitation of five years under proviso to Sub-Section (1) of Section 73 of the Finan...
Goods and Services Tax : Delhi High Court held that the authorities are legally obligated to conclude the adjudication with due expedition, thus an inordin...
Goods and Services Tax : Delhi High Court rules taxpayer who responded to GST SCNs via portal previously cannot claim unawareness for a later assessment ye...
Goods and Services Tax : Karnataka High Court held that initiation of simultaneous proceedings in relation to same year, by Assistant and Deputy Commission...
Goods and Services Tax : Allahabad High Court sets aside ex-parte GST order against Capital Graphics due to improper service of hearing notice, citing Ola ...
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...
Delhi High Court held that matters having financial liabilities or penal consequences cannot be kept unresolved for years. Thus, show cause notice issued in 2013, 2014, 2015, 2016 and 2018 adjudicated vide order issued in 2024 is liable to be quashed.
Allahabad High Court quashes GST order against Mishra Enterprises due to lack of hearing. Remanded for fresh order with opportunity.
Delhi HC halts state GST notice against DRJ Petrochem due to ongoing DGGI investigation. No coercive action allowed.
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.
