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Aug 1, 20243 min read
GST Penalty Case Overturned: Calcutta High Court’s Directive Based on New Information
Calcutta High Court remands GST penalty after new IOCL evidence, questioning the use of Goa's advance ruling in West Bengal.
Jul 31, 20246 min read
Kerala High Court Upholds Levy of GST on Services by Associations/Clubs to Its Members; However, with Prospective Effect
Kerala HC rules GST on club services to members is valid but only applies prospectively.
Jul 29, 20243 min read
[High Court – Rajasthan] No Restriction on Filing Advance Ruling Applications for Persons Liable to Pay Tax on Reverse Charge Basis under the CGST Act
Rajasthan High Court affirms that reverse charge taxpayers can seek CGST advance rulings, broadening applicant definitions.
Jul 26, 20243 min read
Mandatory Notice in GST Adjudications: Madras High Court Clarifies ASMT-10 Requirement
Madras HC rules on the essential use of ASMT-10 in GST disputes, enhancing procedural fairness.
Jul 26, 202410 min read
Pre-Show Cause Notice Consultation Under GST Law
Pre-SCN consultation under GST fosters dispute resolution, aids compliance, and mitigates litigation.
Jul 17, 202411 min read
The Conundrum of Concurrent Jurisdiction and S. 6(2)(b) of the CGST Act
Exploring s. 6(2)(b) of the CGST Act to prevent dual jurisdiction issues in GST enforcement and tax proceedings.
Jul 16, 202411 min read
Overview of GST Assessment Procedure
Explores the GST self-assessment process, ensuring compliance and streamlining tax administration
Jul 14, 20243 min read
[Calcutta HC] Petitioner Allowed to Appeal After Delay Due to Misplaced SCN and Ex-parte Order on GST Portal
Calcutta HC: Appeal allowed due to SCN and ex-parte order wrongly uploaded on GST portal, delay condoned.
Jul 13, 20242 min read
Karnataka HC Holds That GST Proceedings Cannot Continue Against Non-Existing Entities
Karnataka High Court nullifies GST notices to dissolved firms, upholding legal precedents.
Jul 13, 20243 min read
Supreme Court Affirms: Anticipatory Bail Not Maintainable for Summons Under S. 69 of the CGST
The Supreme Court upholds no anticipatory bail for s. 69 of the CGST summons, aligning with past rulings.
Jul 12, 202415 min read
GST and E-commerce: Compliance, Challenges and Legal Issues
GST simplifies tax, boosts transparency, and enhances compliance for e-commerce, making it essential for business efficiency and growth.
Jul 10, 20243 min read
Judicial Interpretation of Procedural Fairness in GST Appeals: Touchwin Complex (P.) Ltd. v. Assistant Commissioner of Revenue
Calcutta High Court stresses fair hearing rights and judicial discretion in GST appeal delays.
Jul 6, 20248 min read
Zero-Rating in GST: A Comparative Analysis of Exports and Imports Under the IGST Act, 2017
Explore the strategic differences and benefits of zero-rating for exports under the IGST Act, enhancing India's global trade.
Jul 3, 20242 min read
CBIC Clarifies GST Applicability on Loans Between Related Entities
CBIC’s new circular exempts GST on loans made only with interest or discount, streamlining compliance.
Jul 3, 20242 min read
Clarification on Place of Supply Provisions for Unregistered Persons under IGST Act, 2017
Explore CBIC's latest guidelines on IGST for unregistered persons, ensuring clear tax compliance across varied transaction scenarios.
Jul 1, 20243 min read
CBIC Clarifies Time of Supply for NHAI’s Hybrid Annuity Model Projects
CBIC’s new guidelines simplify tax for NHAI projects, ensuring clear, consistent treatment of HAM contracts.
Jun 17, 202413 min read
Resolving GST Return Mismatch: Strategies for Compliance and Correction
Explore effective techniques to correct GST mismatches, ensuring accurate tax reporting and streamlined compliance.
Jun 15, 20243 min read
[Madras HC] No Embargo on the Inspecting Officer to Issue SCN and Adjudicate the Matter under the GST Act
Madras HC rules proper officers under GST can issue SCN and adjudicate disputes, dismissing bias claims in Rasathe Garments case.
Jun 1, 20242 min read
GST: Allahabad HC Quashed the Proceedings Due to Procedural Irregularities in Search Authorization
Introduction In the case of Excellentvision Technical Academy (P.) Ltd. v. State of U.P[i]. at the High Court of Allahabad (‘HC’), the...
May 25, 20243 min read
[Jharkhand HC] Summoned Person Not to Be Forced by GST Officers to Depose Statement After Office Hours
Jharkhand HC rules against forcing statements from summoned individuals outside office hours, citing legal and constitutional norms.