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GST
ICAI Releases Comprehensive Handbook on E-Commerce Operators Under GST
The Institute of Chartered Accountants of India (ICAI) has released a detailed Handbook on...
GST
Section 16(2)(c) CGST Act Valid but READ DOWN; ITC Can’t Be Denied to Bona Fide Buyers Says Tripura High Court
The Tripura High Court has held that while upholding the constitutional validity of Section...
GST
No General Penalty U/s 125 Once Late Fee Is Payable On Belated GSTR-9 Filing: Madras HC
The Madras High Court has held that once a registered person is liable to...
GST
No Stay On Bombay HC’s Order Allowing Inter-State Transfer of Unutilised GST ITC After Amalgamation; SC Issues Notice
The Supreme Court did not grant stay but has issued the notice to the...
GST
Composite GST SCN U/s 74 Invalid: Karnataka HC
The Karnataka High Court has quashed a GST demand order issued under Section 74...
GST
GST Recovery From Third-Party Company Quashed; Karnataka HC Reaffirms Limits on Garnishee Proceedings
While reinforcing the doctrine of corporate separateness and procedural safeguards under GST law, the...
GST
Ignoring CBIC Circulars on Rule 28 Valuation Vitiates GST Demand on Corporate Guarantee: Madras High Court
The Madurai Bench of the Madras High Court has set aside a GST demand...
GST
GST Penalty on Expired E-Way Bill Quashed Citing Technical Auto-Population Error: Allahabad High Court
The Allahabad High Court has quashed a GST penalty and seizure order imposed solely...
GST
GST Vehicle Seizure Challenged Despite Available Statutory Appeal: Allahabad HC Refuses Writ Relief
The Allahabad High Court has declined to exercise its writ jurisdiction under Article 226...
GST
Notification No. 2/2017 Only Fixes Territorial Jurisdiction, Doesn’t Confer Power to Invoke S. 122 CGST Act: Andhra Pradesh HC
The Andhra Pradesh High Court has observed that Notification No. 2/2017 only fixes territorial...
GST
Karnataka HC Grants Bail in GST Fraud Case, Holds Fear of Witness Tampering Unfounded
The Karnataka High Court has granted regular bail to an accused arrested in connection...
GST
Himachal Pradesh HC Allows Manual Filing of GSTR-3B to Claim Missed ITC
The Himachal Pradesh High Court has permitted a taxpayer to manually file its GSTR-3B...
Latest articles
Indirect Taxes
Mere ‘Kitting’ of Imported Photocopier Modules Is Not ‘Manufacture’: Supreme Court Quashes Excise Duty Demand
The Supreme Court has held that merely grouping, plugging, pinning and configuring imported photocopier...
Indirect Taxes
Proforma Invoice Valid for Availing CENVAT Credit if Service Tax Is Paid: CESTAT
The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Tax Demand Can’t Be Raised Through Computation Sheet When Assessment Accepts Returned Income Without Additions: ITAT
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Indirect Taxes
Import Duty Payable on Actual Reduced Price Despite Higher Price at Time of Import: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...