Explore the November 2024 GST Case Law Compendium, analyzing key rulings from the High Court & Supreme Court on tax demands, registration, penalties, ITC, and SCNs.
GSTN alerts taxpayers about duplicate invoices in GSTR-2B for September and October 2024. Resolution is underway; QRMP taxpayers advised to check GSTR-2A.
AAR Karnataka ruling on Uber India’s GST liability under Section 9(5) of the CGST Act. Does Uber qualify as an e-commerce operator, liable for driver service tax?
Kerala High Court rules no GST applies to personal guarantees by directors or loans to subsidiaries. CBIC Circulars clarify GST exemption in related party transactions.
The Supreme Court rules that demolishing a house solely based on criminal accusations violates the rule of law, requiring due process and judicial oversight.
The Supplier View functionality in GST IMS allows suppliers to track actions taken by recipients on invoices, ensuring better transparency and accuracy.
CCPA’s new guidelines target misleading ads in the coaching sector, ensuring transparency and truth in advertisements for coaching centers.
NFRA recommends revised standards on quality control and auditing, aligning with global practices. Proposed changes pending Central Government approval.
Insights into recent Supreme Court and High Court judgments on IBC cases, covering corporate guarantees, auction timelines, liquidation, CIRP procedures, and CoC jurisdiction.
GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B and GSTR-3B auto-population.
