Wrongful Arrest To Unconditional Apology:Â Mishal J. Shah Case A Lesson For GST Officers
Wrongful arrests by Goods and Services Tax (GST) officers have increasingly come under scrutiny, raising concerns about misuse of authority and violation of procedural...
Appellate Authority Empowered To Condone Delays Beyond Statutory Period Under Section 107(4) of GST Act: Calcutta High Court
The Calcutta High Court has held that appellate authority is empowered to condone delays extending beyond the statutory period under Section 107(4) of the...
GST Dept. Failed To Prove Tax Evasion Intent Citing Delivery Note: Kerala High Court
The Kerala High Court has held that the Goods and Service Tax (GST) department has failed to prove tax evasion intent citing delivery note.The...
Buyer To Prove Tax Payment By Supplier For Availing GST ITC: Kerala High Court Dismisses Petition Citing Single Bench Observation
The Kerala High court has held that the burden of proof lies on the buyer to prove tax payment by the supplier for availing...
Bombay High Court Quashes GST Show Cause Notice To Wrong Address
The Bombay High Court quashed the GST show cause notice in the interest of justice as the department failed to show the proof of...
Bombay High Court Accepts GST Officer’s Apology For Arbitrarily Arresting Alleged Tax Evader Even Before Recording Statement
The Bombay High Court has accepted the GST Officer’s apology for arbitrarily arresting alleged tax evaders even before recording statements.The bench of Justice B....
Cross-Empowerment Of GST Officers To Function As Proper Officers Through Legislative Mandate: Kerala High Court
The Kerala High Court has held that cross-empowerment of GST officers to function as proper officers under the CGST Act is through the legislative...
5% GST Payable On Badam Flavoured Milk: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that 5% GST is payable on Badam Flavoured Milk.The bench of Justice R Raghunandan Rao and Justice...
GST Notice Sent To Electricity Regulatory Commission Which Acts As ‘Tribunal’, Delhi High Court Comes To Rescue
The Delhi High Court has quashed the GST notice issued against the Central Electricity Regulatory Commission (CERC) and Delhi Electricity Regulatory Commission which acts...
Bakery Manufacturing Ice Cream Is Ineligible For Composition Scheme: AAAR
The Odisha Appellate Authority of Advance Ruling (AAAR) has ruled that the bakery manufacturing ice cream is ineligible for the Composition Scheme.The bench of...
Leasing Of E-Bikes Without Operator Is Taxable As Financial/Related Service At GST Rate Applicable To ‘Like Goods’: AAAR
The Odisha Bench of Appellate Authority of Advance Ruling (AAAR) has held that leasing of e-bikes without an operator is taxable as financial/related service...
CA Involved In Creating Fake GST Invoices: Andhra Pradesh High Court Stays ICAI Notification Removing CA’s Name From Register Of MembersÂ
The Andhra Pradesh High Court stayed the notification issued by the Institute of Chartered Accountants of India (ICAI) removing CA’s name from register of...
Chhattisgarh High Court Directs Govt. To Refund GST For Contracts Awarded Prior To GST Regime
The Chhattisgarh High Court has directed the state government to refund GST for contracts awarded prior to the GST regime.The bench of Justice Bibhu...
GSTN Notifies Generation Date For Draft GSTR 2B For December 2024
The Goods and Service tax Network (GSTN) notified the generation date for draft GSTR 2B for December 2024.In light of the extended due dates...
Taxpayers To Withdraw Appeal Application To Be Eligible For Waiver Scheme: GSTN
The Goods and Service Tax Network (GSTN) has issued the advisory on the for Waiver Scheme under Section 128A under GST Act.Taxpayer’s attention is...
Adjudication Of Multiple Show Cause Notices In GST By Single Adjudicating Authority: Kerala GST Dept.
The Kerala GST department has notified that adjudication of multiple show cause notices in GST by single adjudicating authority.There can be situations wherein multiple...
Notification No. 54/2018 | IGST Refund Denial To Advance-Authorisation Holders Operates Prospectively: Surat GST Commissionerate
The Surat GST Commissionerate has held that Denial Of Integrated Goods and Service Tax (IGST) refund to Advance-Authorisation Holders operates prospectively.The bench of Amar...
Seizing Authority Failed To Prove Tax Evasion Intention: Allahabad High Court Quashes Detention OrderÂ
The Allahabad High Court has quashed the detention order as the seizing authority failed to prove tax evasion intention.The bench of Justice Piyush Agrawal...
No Bar In Law In Issuing Two Show Cause Notices Under GST For Same Period With Different Subject Matter: Allahabad High Court
The Allahabad High Court has held that no bar in law in issuing two show cause notices under GST for the same period with...
Supply Of Solar Generating Power Station Is A Composite Supply, Attracts 5% GST: Andhra Pradesh High Court
The Amaravati Bench of Andhra Pradesh High Court has held that 5% GST is payable on the supply of the Solar generating Power Station,...
Category