ITC
GST
S. 73 & 74 Permit Consolidated Proceedings Across FY: Gauhati High Court Upholds Multi-Year GST SCN
The Gauhati High Court has held that the Proper Officer under the Central Goods...
GST
GST Penalty on Partners Valid Even for Pre-2021 Transactions U/s 122(1A): Gauhati High Court
The Gauhati High Court has delivered a significant ruling on the scope of Section...
GST
Interest U/s 50 Not Payable on ITC Merely Availed but Not Utilised: Orissa High Court
The Orissa High Court has held that interest under Section 50 of the CGST...
GST
Writ Petitions Challenging The Blocking Of ITC At SCN Stage Is Premature: Bombay High Court
The Bombay High Court has disposed of a large batch of writ petitions challenging...
Columns
ITC Demands Based on GSTR-2A & GSTR-3B Mismatch Under Scrutiny: Case Laws That Limits on Departmental Action
In recent times, taxpayers across India have increasingly faced substantial tax demands arising solely...
GST
Bona Fide Purchaser Can’t Be Denied ITC for Seller’s Default: Tripura High Court Reads Down S. 16(2)(c)
The Tripura High Court has held that a bona fide purchaser cannot be denied...
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
GSTN Issues Advisory & FAQ on Electronic Credit Reversal, Re-claimed Statement & RCM Liability/ITC Statement
The Goods and Service Tax Network (GSTN) has issued the advisory & FAQ on...
GST
Gauhati HC Questions Constitutional Validity Of Restricting ITC Through State Incentive Schemes, Suspends SCN Against Patanjali Foods
The Gauhati High Court has suspended four show-cause notices against Patanjali Foods while questioning...
GST
Retrospective GST ITC Refund Under Amended Inverted Duty Structure Upheld: Supreme CourtÂ
The Supreme Court has upheld the Gujarat High Court’s decision allowing retrospective refund of...
GST
Whether Wrong Address & GSTIN on Invoices Should Deny ITC? Supreme Court Admits Dept’s Appeal
The Supreme Court has admitted department's Special Leave Petition (SLP) against the judgement of...
GST
Delhi HC Flags Dual ITC Demand on Sweet Shop-Cum-Restaurant; Limits Pre-Deposit for Appeal
The Delhi High Court has flagged the dual Input Tax Credit (ITC) demand on...
GST
ITC Not Available On Share Buyback Expenses: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit...
GST
ITC Available on Canteen Services for Factory Employees, Limited to Employer’s Cost Share: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that Input Tax Credit (ITC)...
Latest articles
GST
S. 73 & 74 Permit Consolidated Proceedings Across FY: Gauhati High Court Upholds Multi-Year GST SCN
The Gauhati High Court has held that the Proper Officer under the Central Goods...
GST
GST Penalty on Partners Valid Even for Pre-2021 Transactions U/s 122(1A): Gauhati High Court
The Gauhati High Court has delivered a significant ruling on the scope of Section...
Columns
Can GSTAT Hear Appeals Against APL-02 Rejection Orders?Â
A significant procedural issue has emerged with the rollout of GST Appellate Tribunal (GSTAT)...
Direct Tax
S. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April 1, 2021: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed assessment orders...