GST & Customs

Blog, News, GST & Customs

April 7, 2025

Department is Directed to Process Second Refund Application as Rejection Would Amount to Unjust Enrichment From Excess Tax Collected | HC

Case Details: ABN Industries vs. … Continue reading “Department is Directed to Process Second Refund Application as Rejection Would Amount to Unjust Enrichment From Excess Tax Collected | HC”

Blog, News, GST & Customs

April 7, 2025

Writ Dismissed as Assessee Had Alternative Remedy by Way of Appeal Against Ex Parte Order | HC

Case Details: Satyendra Nath Biswas … Continue reading “Writ Dismissed as Assessee Had Alternative Remedy by Way of Appeal Against Ex Parte Order | HC”

Blog, News, GST & Customs

April 6, 2025

Discrepancy in Shipping Address on E-Way Bill Cannot Be Sole Basis for Seizure of Goods | HC

Case Details: Zhuzoor Infratech (P.) … Continue reading “Discrepancy in Shipping Address on E-Way Bill Cannot Be Sole Basis for Seizure of Goods | HC”

Blog, News, GST & Customs

April 6, 2025

Order to Be Set Aside as Authority Sent Notices on Email ID Which Was Changed With Intimation to Authority | HC

Case Details: Regency Hospital Ltd. … Continue reading “Order to Be Set Aside as Authority Sent Notices on Email ID Which Was Changed With Intimation to Authority | HC”

Blog, News, GST & Customs

April 5, 2025

Order to Be Set Aside as Assessee’s Explanation for Mismatch in GSTR-1 and GSTR-3B Was Dismissed Without Proper Reasoning | HC

Case Details: Masany Construction Equipment … Continue reading “Order to Be Set Aside as Assessee’s Explanation for Mismatch in GSTR-1 and GSTR-3B Was Dismissed Without Proper Reasoning | HC”

News, Blog, GST & Customs

April 5, 2025

HC Upheld Refund Since Circular Restricting IGST Refund Where Drawback is Claimed Cannot Override Rule 96

Case Details: Assistant Commissioner of … Continue reading “HC Upheld Refund Since Circular Restricting IGST Refund Where Drawback is Claimed Cannot Override Rule 96”

Blog, News, GST & Customs

April 3, 2025

Writ Petition Disposed With Direction to Assessee to Respond to Objections Regarding Refund Rejection Within Three Weeks | HC

Case Details: Pacific Exports and … Continue reading “Writ Petition Disposed With Direction to Assessee to Respond to Objections Regarding Refund Rejection Within Three Weeks | HC”

Blog, News, GST & Customs

April 3, 2025

ITC Not to Be Denied to Purchasing Dealer on Selling Dealer’s Failure to Deposit Collected Tax | HC

Case Details: McLeod Russel India … Continue reading “ITC Not to Be Denied to Purchasing Dealer on Selling Dealer’s Failure to Deposit Collected Tax | HC”

Blog, News, GST & Customs

April 3, 2025

EU VAT in the Digital Age (ViDA) Package Rollout Stages and Timeline

Editorial Team – [2025] 173 … Continue reading “EU VAT in the Digital Age (ViDA) Package Rollout Stages and Timeline”

Blog, News, GST & Customs

April 3, 2025

Supply of Readily Available Food and Beverages (Not Prepared in Restaurant) Not Qualify as Restaurant Service and Liable to Applicable Rate of GST | AAAR

Case Details: Riddhi Enterprise, In … Continue reading “Supply of Readily Available Food and Beverages (Not Prepared in Restaurant) Not Qualify as Restaurant Service and Liable to Applicable Rate of GST | AAAR”