GST

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...

CBIC Notifies Extension Of Due Date For Filing Of Return In FORM GSTR-3B October, 2024 Till 21 November, 2024

The Central Board of Indirect Taxes and Customs (CBIC) has notified the extension of the due date for filing of return in FORM GSTR-3B...

Punjab and Haryana High Court Grants Anticipatory Bail To Accused Uploading Fake Bills On GST Portal & Wrongfully Claiming ITC Worth Rs. 25 Crores

The Punjab and Haryana High Court in the case of Jatinder Menro Versus State of Punjab granted anticipatory bail to accused uploading fake bills...

GST Number Of Purchaser In GSTR-1 Return Can’t Be Rectified After Expiry Of Limitation Period: Punjab & Haryana High Court

The Punjab & Haryana High Court in the case of  Bar Code India Limited Versus Union of India held that the GST Number of...

Chhattisgarh High Court Dismisses J.K. Lakshmi Cement’s Petition Challenging Constitutional Validity Of Clauses (c) & (d) Of Section 17(5) of CGST Act Citing Safari...

The Chhattisgarh High Court has dismissed the writ petition filed by J.K. Lakshmi Cement Ltd. challenging constitutional validity of clauses (c) & (d) Of...

Denying GST ITC On Advance Receipts Would Create Inconsistency And Disrupt Harmonious Functioning Of GST Provisions, Rules Bombay High Court

The Bombay High Court has ruled that denying (Input Tax Credit) ITC on advance receipts would create inconsistency and disrupt the harmonious functioning of...

Interest On Delayed IGST Refund Payable From 60 Days After Filing Of Shipping Bill: Bombay High Court 

The Bombay High Court has held that the Petitioner is entitled to interest under Section 56 of the CGST Act for the period beginning...

iPhone Smuggling Case | Patiala House Court Rejects Bail Application Of Accused Involved In GST Fraud Of Rs. 1285 Crore 

The Patiala House Court rejects bail application of accused involved in GST fraud of Rs. 1285 crore in alleged iPhone smuggling case. In the iPhone...

Himachal Pradesh High Court Upholds GST On Royalty Paid By Mineral Concession Holder For Any Mining Concession Granted By State

The Himachal Pradesh High Court has upheld the GST on royalty paid by mineral concession holders for any mining concession granted by state.The bench...

Electronic Credit Ledger Can’t Be Blocked Citing Enforcement Authority’s Reports: Karnataka High Court

The Karnataka High Court has held that electronic credit ledger cannot be blocked citing enforcement authority’s reports.The bench of Justice S.R.Krishna Kumar has observed...

Punjab & Haryana High Court Grants Bail To Accused Involved In Raising Fake Invoices, Wrongfully Claiming GST ITC

The Punjab & Haryana High Court has granted the  bail to accused involved in raising fake invoices and wrongfully claiming GST ITC.The bench of...

30 November Time Limit For Claiming ITC Applies Retrospectively From 1 July 2017: Kerala High Court 

The Kerala High Court has reiterated that 30 November is a time limit for claiming GST ITC applies retrospectively from 1 July 2017.The bench...

GST WEEKLY FLASHBACK: 27 OCTOBER TO 2 NOVEMBER 2024

GST Weekly Flashback for the period Of 27 October To 2 November 2024.Delhi High Court - GST Weekly FlashbackDelhi High Court Quashes GST Penalty...

BREAKING | iPhone Smuggling | CGST Delhi Busts Fraud Of Rs. 1285 Crore, Rs. 2.05 Crore Cash Recovered In Raid

In the iPhone Smuggling case, the CGST Delhi has busted the fraud of Rs. 1285 Crore and Rs. 2.05 Crore Cash was recovered in...

Summary Of Show Cause Notice In GST DRC-01 Is Not A Substitute Of Section 73(1)  Show Cause Notice: Gauhati High Court

The Gauhati High Court has held that the Summary of Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause...

Kerala High Court Declares Rule 96(10) Of CGST Rules As Ultra Vires Section 16 Of IGST Act

The Kerala High Court has declared the Rule 96(10) Of CGST Rules As Ultra Vires Section 16 Of IGST Act.The bench of Justice Gopinath...

Delhi High Court Quashes GST Penalty Proceedings Initiated By Dept. On Secondment Arrangements

The Delhi High Court has quashed GST penalty proceedings initiated by dept. on secondment arrangements.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja...

GST Order Can’t Be Challenged Citing No Personal Hearing If Hearing Not Requested After SCN Receipt: Madhya Pradesh High Court

The Madhya Pradesh High Court has held that the GST order cannot be challenged citing no personal hearing if hearing was not requested after...

CBIC Circular Clarifying ITC Availability On Demo Vehicles Prevails Over AAAR’s Order: Bombay High Court

The Goa bench of Bombay High Court has held that the Central Board of Indirect Taxes and Customs (CBIC) Circular clarifying Input Tax Credit...

Bombay High Court Allows Pepperfry To File Reply To GST Show Cause Notice Subject To The Cost Of Rs. 50k

A Division bench of the Bombay High Court comprising of Justice M.S. Sonak and Justice Jitendra Jain has allowed Pepperfry to file a reply...

Category