Goods and Services Tax : Section 74A replaces the earlier Sections 73 and 74, creating a unified framework for tax recovery in cases of short payment, erro...
Goods and Services Tax : This case explains situations where ITC is availed and utilised without receipt of goods or services. The ruling clarifies that su...
Goods and Services Tax : Highlights how authorities routinely invoke Section 74 without evidence of fraud and explains courts’ stance that such notices a...
Goods and Services Tax : Understand the process of GST intimation in Form DRC-01A, issued for tax discrepancies. Learn about the parts of DRC-01A, applicab...
Goods and Services Tax : Calcutta High Court stays a GST order, citing no force majeure for time limit extension under Section 73(9) of the CGST Act for FY...
Goods and Services Tax : KSCAA represents to the Finance Minister on the misapplication of GST Section 74 notices for small demands, urging restriction to ...
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 : The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the ...
Goods and Services Tax : The Madras High Court held that an order under Section 74 cannot be passed when the notice was issued under Section 73. The matter...
Service Tax : CESTAT Kolkata held that the respondent had paid the Service Tax before availing CENVAT credit on the disputed invoices. Finding n...
Corporate Law : The Madras High Court held that courts are empowered under Section 73 of the Evidence Act to compare disputed and admitted signatu...
Service Tax : The Gauhati High Court held that the extended limitation under Section 73 cannot be invoked without specific findings of fraud, su...
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...
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.
Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarifications, new forms, and circulars issued by CBIC.
