Jammu & Kashmir High Court Dismisses GST Dept. Appeal Of Monetary Limit Below Rs. 2 Crores
The Jammu & Kashmir High Court has dismissed the appeal filed by the GST Department citing the monetary limit below Rs. 2 Crores.The bench...
ITC Required To Be Reversed On Stock Destroyed In Fire Accident: Telangana AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that Input Tax Credit (ITC) is required to be reversed on stocks destroyed in fire...
Delhi High Court Quashes Show Cause Notice, Order Which Were Uploaded On GST Portal Under “View Additional Notice Tab”Â
The Delhi High Court has quashed the show cause notice and order which were uploaded on the GST Portal under "view additional notice tab".The...
Kerala High Court Dismisses Petition Challenging GST Assessment Order After 4 Years
The Kerala High Court has dismissed the writ petition challenging GST assessment order after 4 years.The bench of Justice Gopinath P. has observed that...
Whether Separate Notification For Cross-Empowerment Of State Officials Under GST Act Is Required ? Kerala High Court Refers IssueTo Division Bench
The Single bench of the Kerala High Court has referred the issue of whether separate notification for cross-empowerment of state officials under GST Act...
GST Weekly Flashback: 24 To 30 November 2024
GST Weekly Flashback for the period 24 To 30 November 2024.Delhi High CourtActivities Undertaken By Charitable Institution Prima Facie Not Covered Within ‘Supply’ Under...
Limitation Period For Challenging GST Assessment Order Starts Ticking From The Date Of Rectification Application Rejection: Madras High CourtÂ
The Madras High Court has held that the limitation period for challenging GST assessment order starts ticking from the date of rectification application rejection.The...
Proceedings U/S 73 Can’t Be Initiated For Splitting IGST Amount Towards CGST And SGST Through GSTR 3B; Kerala High Court
The Kerala High Court has held that proceedings under section 73 cannot be initiated for splitting Integrated Goods & Service Tax (IGST) amount towards...
Writ petition Challenging GST SCN Is Not Maintainable Unless Demonstrates Violation Of Jurisdiction, Fundamental Rights, Or Natural Justice: Bombay High Court
The Bombay High Court has held that the writ petition challenging SCN under tax law is not maintainable unless it demonstrates a clear violation...
This Ruling By Kerala High Court Opens Door For Revisiting Denied GST ITC Claims
The Kerala High Court in the case of Lloyd Insulations India Limited Versus State Tax Officer has opened the door for revisiting denied GST...
Patna High Court Upholds Notification For Extension For Issuance Of SCN U/s 73 of GST Act
The Patna High Court has upheld the notification for extension for issuance of Show Cause Notice (SCN) under section 73 of GST Act. However,...
BREAKING | ITC Permissible When GST Returns Filed On Or Before 30th November 2021 For FY 2017-18 to 2020-21; Madras High Court Quashes Dept’s...
The Madras High Court while citing the Finance Act, 2024 held that the Input Tax Credit (ITC) is permissible when GST returns are filed...
Activities Undertaken By Charitable Institution Prima Facie Not Covered Within ‘Supply’ Under CGST Act: Delhi High Court
The Delhi High Court has held that the activities undertaken by charitable institutions prima facie not covered within ‘supply’ under CGST Act.The bench of...
Madras High Court Upholds Pre-Deposit Made Through Electronic Credit Ledger By Ford India
The Madras High Court has upheld the pre-deposit made through electronic credit ledger by Ford India.The bench of Justice Krishnan Ramasamy has observed that...
SVLDR Scheme’s Benefit Can’t Be Denied Merely For Mentioning Higher Figure In application By Way Of Abundant Caution: Bombay High Court
The Bombay High court has held that the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) cannot be denied merely for...
Section 65 of the SGST Act Applicable For Conducting Audit Of Financial Year When A Person Was Registered: Bombay High CourtÂ
The Bombay High Court has held that Section 65 of the SGST Act would be applicable for conducting the audit of a financial year...
GST Weekly Flashback: 17 To 23 November 2024
GST Weekly Flashback for the period 17 To 23 November 2024.Table of Contents - GST Weekly FlashbackBombay High CourtDenying GST ITC On Advance Receipts...
Food Supply Under Prescribed Diet Package Is A ‘Composite Supply’, Different From ‘Normal Restaurant Services’, 18% GST Applicable: Karnataka Commercial Tax Dept.
The Karnataka Commercial Tax Department held that food supply under prescribed diet packages is a ‘composite supply’, different from normal restaurant services, 18% GST...
GST Evasion | Chhattisgarh High Court Grants Bail To Accused Of Passing Unauthorised ITC Worth Rs. 63.37 Crores Based On Fake Bills
The Chhattisgarh High Court has granted bail to accused of passing unauthorised Input Tax Credit (ITC) worth Rs. 63.37 crores based on fake bills.The...
BMW Entitled To ITC On Demo Vehicles: Punjab & Haryana High Court Quashes AAAR’s Ruling
The Punjab and Haryana High Court while quashing the ruling given by Appellate Authority of Advance Ruling (AAAR) held that BMW is entitled to...
Category