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September 1, 2026

Analysis of Circulars Issued Post 53rd GST Council Meeting – Taxability | Place of Supply | ITC

During the 53rd GST Council … Continue reading “Analysis of Circulars Issued Post 53rd GST Council Meeting – Taxability | Place of Supply | ITC”

Blog, News, GST & Customs

July 11, 2024

[Opinion] Input Tax Credit and Commercial Expediency | A Comparative Analysis With Income Tax Jurisprudence

Vinay Shraff – [2024] 164 … Continue reading “[Opinion] Input Tax Credit and Commercial Expediency | A Comparative Analysis With Income Tax Jurisprudence”

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July 11, 2024

HC Set Aside Order and Directed AO to Provide Opportunity to Assessee to Establish That Only Eligible ITC Was Claimed

Case Details: Contemporary Leather (P.) … Continue reading “HC Set Aside Order and Directed AO to Provide Opportunity to Assessee to Establish That Only Eligible ITC Was Claimed”

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July 10, 2024

Matter to Be Remanded for Re-Adjudication Since Assessee Had Already Paid IGST on Imports From SEZ | HC

Case Details: Softrose Petrochemicals (P.) … Continue reading “Matter to Be Remanded for Re-Adjudication Since Assessee Had Already Paid IGST on Imports From SEZ | HC”

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July 10, 2024

HC Directed AO to Provide ASMT-10 & Appropriate Opportunity to Assessee to File Additional Response to SCN

Case Details: Amex Services v. … Continue reading “HC Directed AO to Provide ASMT-10 & Appropriate Opportunity to Assessee to File Additional Response to SCN”

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July 9, 2024

E-filing of Appeal Within Prescribed Time Limit to Be Considered Valid Even if Physical Copies Were Not Submitted in Time | HC

Case Details: Neospark Drugs and … Continue reading “E-filing of Appeal Within Prescribed Time Limit to Be Considered Valid Even if Physical Copies Were Not Submitted in Time | HC”

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July 9, 2024

ITC Not Allowed on Construction of Breakwater Wall Used for Protecting Vessel From Tides While Unloading LNG | HC

Case Details: Konkan LNG Ltd. … Continue reading “ITC Not Allowed on Construction of Breakwater Wall Used for Protecting Vessel From Tides While Unloading LNG | HC”

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July 8, 2024

HC Directed AO to Issue Fresh Order After Providing Opportunity to Assessee Who Wasn’t Aware Due to Consultant’s Negligence

Case Details: Newlab F Apparels … Continue reading “HC Directed AO to Issue Fresh Order After Providing Opportunity to Assessee Who Wasn’t Aware Due to Consultant’s Negligence”

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July 8, 2024

Audit Notice Is Valid Even if Issued After GST Cancellation; HC Denied Relief to Petitioner Who Fraudulently Availed ITC | HC

Case Details: Ashoka Fabricast (P.) … Continue reading “Audit Notice Is Valid Even if Issued After GST Cancellation; HC Denied Relief to Petitioner Who Fraudulently Availed ITC | HC”

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July 6, 2024

GSTN Update | Enhancements to Address-Related Fields in GST Registration Functionalities

GSTN Update dated July 4th, … Continue reading “GSTN Update | Enhancements to Address-Related Fields in GST Registration Functionalities”