GST & Customs

Blog, News, GST & Customs

February 27, 2025

Penalty for Mismatch Between E-Way Bill & Delivery Challan Upheld as It Indicates Intention to Conceal Actual Recipient of Goods

Case Details: Mohammad Shamasher vs. … Continue reading “Penalty for Mismatch Between E-Way Bill & Delivery Challan Upheld as It Indicates Intention to Conceal Actual Recipient of Goods”

Blog, News, GST & Customs

February 26, 2025

Order for Cancellation of GST Registration Quashed as Documentary Evidence Proves Actual Functioning at Registered Address | HC

Case Details: Redroom Technology (P.) … Continue reading “Order for Cancellation of GST Registration Quashed as Documentary Evidence Proves Actual Functioning at Registered Address | HC”

Blog, News, GST & Customs

February 26, 2025

CBIC Circular Allowing ITC on Demo Vehicles Will Prevail Over the Order Denying the Same | HC

Case Details: Sai Service (P.) … Continue reading “CBIC Circular Allowing ITC on Demo Vehicles Will Prevail Over the Order Denying the Same | HC”

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February 25, 2025

Order to Be Set Aside as Assessee’s Request for a Personal Hearing Was Not Considered by Adjudicating Authority | HC

Case Details: JC Valvulas India … Continue reading “Order to Be Set Aside as Assessee’s Request for a Personal Hearing Was Not Considered by Adjudicating Authority | HC”

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February 25, 2025

Order to Be Set Aside as Assessee Was Willing to Pay 25% of Disputed Tax and Requested a Final Opportunity to Present Objections Before Adjudicating Authority | HC

Case Details: Fazari Multicuisine Restaurant … Continue reading “Order to Be Set Aside as Assessee Was Willing to Pay 25% of Disputed Tax and Requested a Final Opportunity to Present Objections Before Adjudicating Authority | HC”

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February 22, 2025

Refund Claims for ITC Accrued Before 18.07.2022 Cannot Be Denied Solely for Being Filed After That Date, as Notification Allowing ITC Applies Prospectively | HC

Case Details: Priyanka Refineries (P.) … Continue reading “Refund Claims for ITC Accrued Before 18.07.2022 Cannot Be Denied Solely for Being Filed After That Date, as Notification Allowing ITC Applies Prospectively | HC”

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February 22, 2025

Assessee Directed to File Refund Claim Under ‘Others’ if GSTN Portal Restricts It Under the Category of Export of Services | HC

Case Details: Vodafone Idea Ltd. … Continue reading “Assessee Directed to File Refund Claim Under ‘Others’ if GSTN Portal Restricts It Under the Category of Export of Services | HC”

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February 21, 2025

Rejection of Refund Application on Grounds of Delay is Unjustified as Refund of Pre-Deposit Is a Vested Right | HC

Case Details: BLA Infrastructure (P.) … Continue reading “Rejection of Refund Application on Grounds of Delay is Unjustified as Refund of Pre-Deposit Is a Vested Right | HC”

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February 21, 2025

Detention of Goods Justified as Assessee Failed to Prove Ownership of Goods in Transit | HC

Case Details: HDB Financial Services … Continue reading “Detention of Goods Justified as Assessee Failed to Prove Ownership of Goods in Transit | HC”

Blog, News, GST & Customs

February 20, 2025

Order Denying ITC to Be Set Aside as Time Limit for Availment of ITC Has Been Extended by Amendment to CGST Act | HC

Case Details: Aamutham Enterprises vs. … Continue reading “Order Denying ITC to Be Set Aside as Time Limit for Availment of ITC Has Been Extended by Amendment to CGST Act | HC”