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 Madras High Court ruling in Comfort Shoe Components vs. Assistant Commissioner case. Section 62(2) time limit not mandatory for GST return filing, providing relief.
Explore impact of revised GST adjudication time limits under Section 73(10) of CGST Act, 2017. Understand extended timelines, compliance, and implications for taxpayers.
Explore the legal intricacies of Garg Rice Mills & others vs. State of Punjab & others case as Punjab and Haryana High Court suspends final orders for FY 2018-19, citing time-barred notices and challenging GST Act provisions.
Learn how to respond to Show Cause Notices under GST Section 73-74 effectively. Understand the legal provisions, assessment types, and crucial do’s and don’ts in this detailed guide.
Madras High Court Rejects Bunching of Show Cause Notices to Extend Limitation Period: A Critical Analysis of Titan Company Ltd. Vs Joint Commissioner of GST & Central Excise
Explore Chhattisgarh High Court’s ruling in Tata Steel vs. State of Chhattisgarh, directing a proper personal hearing notice under CGST Act Section 75(4).
When a person, otherwise was qualified as a tour operator but provide only booking of accommodation service, then such a tour operator would be entitled to claim abatement under the Abatement Notifications as assessee-Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.
Calcutta High Court stays GST proceedings against a government contractor, Sanjib Singha Roy, until a final decision is made by the Additional Chief Secretary, Govt. W.B.
Explore transformative journey of Startup India, catalyzing innovation and economic growth. Learn about eligibility, benefits, and exemptions for startups under Indian regulations.
Explore nuanced pre-deposit regulations under CGST Act for filing first appeals. Dive into legal provisions, controversies, and recent judgments, clarifying whether disputed interest and penalties require pre-payment.
