GST
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...
GST WEEKLY FLASHBACK: 20 TO 26 OCTOBER 2024
GST Weekly Flashback for the period 20 October to 26 October 2024.Supreme Court - GST Weekly FlashbackPROPER OFFICER NOT EMPOWERED TO SEIZE CURRENCY UNDER...
Rejection Of GST Appeals Citing Non-Signing Of Petition By Authorised Signatory Of SBI General Insurance, Too Hypertechnical: Bombay High Court
The Bombay High Court has quashed the order rejecting the GST appeals citing non-signing of petition by authorised signatory of SBI General Insurance on...
Patna High Court Allows Consideration Of Appeal On Merits Rejected By Appellate Authority Citing Mandatory 10% Pre-DepositÂ
The Patna High Court has allowed consideration of appeal on merits which was rejected by the appellate authority on the ground that Mandatory 10%...
Temporary Suspension Of Business Activity On Account Of Ill Health Can’t Warrant GST Registration Cancellation: Delhi High Court
The Delhi High court has held that the temporary suspension of business activity on account of ill health would not warrant GST Registration Cancellation. The...
Supreme Court Grants Bail To Accused Claiming Rs. 40K Crores Fake ITC By Creating 2600 Fake Firms
Fake ITC | The Supreme Court has granted bail to the accused who was involved in 2600 fake firms registration and the input tax...
Writ Jurisdiction Can’t Be Invoked To Settle Grievance Against Private Party For Illegally Claiming GST ITC: Delhi High Court Imposes Rs. 50k Cost
The Delhi High Court while imposing the cost of Rs. 50,000 held that writ jurisdiction cannot be invoked to settle private grievances against private...
Rajasthan High Court Stays Blocking Of Electronic Credit Ledger Under Rule 86A of GST Rules
The Rajasthan High Court has stayed the blocking of electronic credit ledger (ECrL) under Rule 86A of the GST Rules.The bench of Justice Manindra...
Recovery During Pendency Of Investigation Against Article 265 Of Constitution; Karnataka High Court Directs Rs.2.50 Crores Refund
The Karnataka High Court has held that the recovery during pending adjudication is contrary to law and accordingly, contrary to Article 265 of the...
Practice Of Issuing Single/Consolidated Show Cause Notice For Multiple Assessment Years Contravenes Provisions Of CGST Act: Karnataka High Court
The Karnataka High Court has held that the practice of issuing a single, consolidated show cause notice for multiple assessment years contravenes the provisions...
Patna High Court Stays Recovery Until GST Tribunal Is Made Functional Subjected To 10% Pre-DepositÂ
The Patna High Court has stayed the recovery until the GST tribunal is made functional and subjected to 10% pre-deposit.The bench of Chief Justice...
CBIC Issues Corrigendum Clarifying “Any property” To Mean “Any Immovable Property”, For Renting Commercial Property Under RCM
The Central board of Indirect Taxes and Customs (CBIC) has issued a Corrigendum dated October 22, 2024 to Notification No. 09/2024-Central Tax (Rate) dated...
GSTN Introduces Update To Facilitate Registration Compliance For Metal Scrap Buyers Through Form GST REG-07
The Goods And Service Tax Network (GSTN) has introduced an update to facilitate the registration compliance for metal scrap buyers through form GST REG-07.his...
GSTN Implements Validation Process Where Taxpayers Attempt Non-Core Amendment To Update Bank Account Details
The Goods and Service Tax Networks (GSTN) has implemented a validation process for cases where a taxpayer attempts a non-core amendment to update bank...
DGFT Issues EODC Under Advance Authorisation Scheme Leads To Fulfilment Of Pre Import Conditions; IGST Demand Not Sustainable: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Directorate General of Foreign Trade (DGFT) has issued...
Softy Ice Cream Not Dairy Product, Attracts 18% GST: Rajasthan AAR
The Rajasthan Authority of Advance Ruling (AAR) has held that Vanila flavour Softy Ice Cream Not Dairy Product and 18% GST is levied.The bench of...
Proper Officer Not Empowered To Seize Currency Under Section 67(2) Of CGST Act: Supreme Court Dismisses Dept’s SLP
The Supreme Court while dismissing the Special Leave Petition (SLP) filed by the department on the issue of whether the proper officer is empowered...
Alleged Wrongful Availment Of ITC; Delhi High Court Directs Company To File Objections, Seek Revocation Of Provisional Attachment Of Bank Account
The Delhi High Court has directed the company to file objections and seek revocation of provisional attachment of bank account on the allegation of...
