GST & Customs

Blog, News, GST & Customs

November 5, 2024

HC Directed Authority to Renew GST Registration as Tax and Interest Were Paid After Cancellation of Registration

Case Details: Sai Carriers v. … Continue reading “HC Directed Authority to Renew GST Registration as Tax and Interest Were Paid After Cancellation of Registration”

Blog, News, GST & Customs

November 4, 2024

Blocking of E-Credit Ledger Kept in Abeyance as Order was Passed by Competent Authority without Hearing Assessee

Case Details: Sumetco Alloys (P.) … Continue reading “Blocking of E-Credit Ledger Kept in Abeyance as Order was Passed by Competent Authority without Hearing Assessee”

Blog, News, GST & Customs

November 4, 2024

Letter Advising Assessee to Make Voluntary Payment Towards Alleged Tax Liability is Impermissible and to be Quashed | HC

Case Details: Shree Kunj Bihari … Continue reading “Letter Advising Assessee to Make Voluntary Payment Towards Alleged Tax Liability is Impermissible and to be Quashed | HC”

News, Blog, GST & Customs

November 5, 2024

Rule 96(10) is Ultra Vires to Section 16 of IGST Act and Unenforceable on Account of Being Manifestly Arbitrary | HC

Case Details: Vinayaka Cashew Company … Continue reading “Rule 96(10) is Ultra Vires to Section 16 of IGST Act and Unenforceable on Account of Being Manifestly Arbitrary | HC”

Blog, News, GST & Customs

October 30, 2024

GSTN to Bar Filing of GST Returns After the Expiration of Three Years From the Due Date

GSTN Update dated October 29th, … Continue reading “GSTN to Bar Filing of GST Returns After the Expiration of Three Years From the Due Date”

Blog, News, GST & Customs

November 11, 2024

HC Directed Revenue to Decide Appeal Expeditiously as Assessee Deposited Entire GST Amount Demanded

Case Details: JTEKT India Ltd. … Continue reading “HC Directed Revenue to Decide Appeal Expeditiously as Assessee Deposited Entire GST Amount Demanded”

Blog, News, GST & Customs

November 11, 2024

Refund of Pre-Deposit to Be Allowed if Assessee Filed Appeal and Decided in Its Favor Due to Section 16(5) & 16(6)

Corrigendum to Circular No. 237/31/2024-GST … Continue reading “Refund of Pre-Deposit to Be Allowed if Assessee Filed Appeal and Decided in Its Favor Due to Section 16(5) & 16(6)”

Blog, GST & Customs

November 7, 2024

GST Invoice Management System (IMS) – Streamline ITC Claims and Compliance for GSTR-3B

The GST Invoice Management System … Continue reading “GST Invoice Management System (IMS) – Streamline ITC Claims and Compliance for GSTR-3B”

News, Blog, GST & Customs

November 11, 2024

Summary Order Issued Without Detailed Assessment Order Under Sec. 73 or 74 is Void Ab Initio | HC

Case Details: Messrs Kisan Mouldings … Continue reading “Summary Order Issued Without Detailed Assessment Order Under Sec. 73 or 74 is Void Ab Initio | HC”

Blog, News, GST & Customs

November 11, 2024

[Opinion] Reverse Charge Mechanism (RCM) on Renting of “Immovable Property” or “Any Property” Clarified

Prateek Mitruka – [2024] 167 … Continue reading “[Opinion] Reverse Charge Mechanism (RCM) on Renting of “Immovable Property” or “Any Property” Clarified”