With due respect to BS — with effect from 1.4.2021 — as per substituted section 149– limitation period is 3 years in normal cases and
Category: GST-Disputes
SCN Cannot Be Issued Without Considering Reply to pre-consultation notice: Bombay HC
Clipped from: https://taxguru.in/goods-and-service-tax/scn-issued-reply-pre-consultation-notice-bombay-hc.html Summary: The Bombay High Court, in FSM Education Pvt Ltd v. Union of India [Writ Petition (L) No. 28229 of 2024 dated January 21, 2025],
*******ITAT Restores Ex Parte Assessment Order U/s.144 Due to Assessee’s Old Age
Clipped from: https://taxguru.in/income-tax/itat-restores-parte-assessment-order-section-144-due-assessees-age.html Vinod Kumar Garg Vs ITO (ITAT Delhi) Income Tax Appellate Tribunal (ITAT) Delhi addressed the appeal filed by Vinod Kumar Garg concerning the
Is GST Registration Cancellation a ‘Capital Punishment’ for Traders?
Clipped from: https://www.taxscan.in/is-gst-registration-cancellation-a-capital-punishment-for-traders-analyzing-madras-hcs-insight/438907/ The cancellation of Goods and Services Tax ( GST ) registrations has emerged as a significant challenge for many small traders and businesses
👍👍👍👍👍Entire proceedings without mandatory pre-SCN consultation unsustainable: Jharkhand HC
https://taxguru.in/custom-duty/entire-proceedings-mandatory-pre-show-notice-consultation-unsustainable-jharkhand-hc.html Clipped from: https://taxguru.in/custom-duty/entire-proceedings-mandatory-pre-show-notice-consultation-unsustainable-jharkhand-hc.html POONAM GANDHI 11 Mar 2024 144 Views 0 comment Print Custom Duty | Judiciary Case Law Details Case Name : Bihar Foundry & Appeal Number : Castings Ltd. Vs Union
Bank Account Attachment in GST Must Follow Law: Delhi High Court
https://taxguru.in/goods-and-service-tax/delhi-hc-gst-bank-account-attachment-legality.html Clipped from: https://taxguru.in/goods-and-service-tax/delhi-hc-gst-bank-account-attachment-legality.html Sakshi Bahl & Anr. Vs The Principal Additional Director General (Delhi High Court) Introduction: The case of “Sakshi Bahl & Anr. vs.
GST authority issues Rs 922 cr show cause notices to Reliance General Insurance | The Financial Express
https://www.financialexpress.com/money/insurance-gst-authority-issues-rs-922-cr-show-cause-notices-to-reliance-general-insurance-3266290/ Clipped from: https://www.financialexpress.com/money/insurance-gst-authority-issues-rs-922-cr-show-cause-notices-to-reliance-general-insurance-3266290/ The GST Authority’s contention is that re-insurance commission forms part of the revenue recorded by the company in its books of accounts
👍👍👍👍👍Non-filing of GSTR-3B over an extended period can lead to GST registration cancellation
https://taxguru.in/goods-and-service-tax/non-filing-gstr-3b-extended-period-lead-cancellation-gst-registration.html Clipped from: https://taxguru.in/goods-and-service-tax/non-filing-gstr-3b-extended-period-lead-cancellation-gst-registration.html Sanscorp India Private Ltd. Vs Assistant Commissioner (Kerala High Court) The Kerala High Court recently issued a significant ruling in M/s Sanscorp India Pvt
👍👍👍👍👍Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund
Read More: https://www.taxscan.in/filing-itc-refund-within-time-prescribed-u-s-541-of-cgst-act-delhi-hc-directs-to-process-refund/326268/ Clipped from: https://www.taxscan.in/filing-itc-refund-within-time-prescribed-u-s-541-of-cgst-act-delhi-hc-directs-to-process-refund/326268/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Filing%20ITC%20Refund%20within%20Time%20prescribed%20u/s%2054(1)%20of%20CGST%20Act:%20Delhi%20HC%20directs%20to%20Process%20Refund The Delhi High Court directed to process refund as Input Tax Credit (ITC) refund was filed within the time prescribed under Section 54(1)
👍👍👍👍👍👍👍No Denial of ITC to Purchaser on Mere Non-Recording of Transaction In GSTR-2A Form: Kerala HC
Clipped from: https://www.taxscan.in/no-denial-of-itc-to-purchaser-on-mere-non-recording-of-transaction-in-gstr-2a-form-kerala-hc/322825/ In a significant ruling a Single Bench of the Kerala High Court observed that Input Tax Credit (ITC) cannot be denied to a
Why horse racing needs low GST rate – The Hindu BusinessLine
https://www.thehindubusinessline.com/opinion/why-horse-racing-needs-low-gst-rate/article67331286.ece Clipped from: https://www.thehindubusinessline.com/opinion/why-horse-racing-needs-low-gst-rate/article67331286.ece Horse racing differs significantly from online gaming and gambling. The government needs to relook the 28% GST rate Horse racing and betting
Bombay High Court Quashes 25 Year Old Show Cause Notice Citing Inordinate Delay in Adjudicating Notice & Inability to Locate Case Records; Allows Refund with Interest for Amount Paid Under Protest
Clipped from: https://www.taxscan.in/bombay-high-court-quashes-25-year-old-show-cause-notice-citing-inordinate-delay-in-adjudicating-notice-allows-refund-with-interest-for-amount-paid-under-protest/321322/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Bombay%20High%20Court%20Quashes%2025%20Year%20Old%20Show%20Cause%20Notice%20Citing%20Inordinate%20Delay%20in%20Adjudicating%20Notice%20&%20Inability%20to%20Locate%20Case%20Records;%20Allows%20Refu The High Court of Bombay has quashed a 25 year old Show Cause Notice (SCN) issued by the Commissioner, Central Excise, Mumbai-III, and
👍👍👍👍👍👍👍Non-allowance to cross-examination person whose statement is relied upon makes entire adjudication proceedings bad
https://taxguru.in/custom-duty/non-allowance-cross-examination-person-statement-relied-entire-adjudication-proceedings-bad.html Clipped from: https://taxguru.in/custom-duty/non-allowance-cross-examination-person-statement-relied-entire-adjudication-proceedings-bad.html Ajay Saraogi Vs Union of India (Calcutta High Court) Calcutta High Court held that initiation of adjudication proceeding without allowing cross-examination of
👍👍👍👍👍👍👍Assessee is responsible to monitor GST Portal after cancellation of GST registration
https://taxguru.in/goods-and-service-tax/assessee-responsible-monitor-gst-portal-cancellation-gst-registration.html Clipped from: https://taxguru.in/goods-and-service-tax/assessee-responsible-monitor-gst-portal-cancellation-gst-registration.html Koduvayur Constructions Vs Assistant Commissioner-Works Contract (Kerala High Court) The Hon’ble Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract [WP(C) No.
👍👍👍👍👍HC quashed GST order passed without grant of opportunity of being heard
https://taxguru.in/goods-and-service-tax/hc-quashed-gst-order-passed-grant-opportunity-heard.html Clipped from: https://taxguru.in/goods-and-service-tax/hc-quashed-gst-order-passed-grant-opportunity-heard.html Vivek Kumar Mittal Vs State of Bihar (Patna High Court) The case of Vivek Kumar Mittal Vs State of Bihar in the
👍👍👍👍👍👍👍SCN solely based on difference between ST-3 & ITR cannot be sustained
https://taxguru.in/service-tax/scn-solely-based-difference-st-3-itr-sustained.html Clipped from: https://taxguru.in/service-tax/scn-solely-based-difference-st-3-itr-sustained.html Commissioner of CGST & CE Vs Modern Road Makers Pvt. Ltd. (CESTAT Mumbai) Introduction: The Commissioner of CGST & CE vs Modern Road
Rule 20 of CESTAT Rules permits Tribunal to dismiss appeal on non-appearance of assessee
https://taxguru.in/excise-duty/rule-20-cestat-rules-permits-tribunal-dismiss-appeal-non-appearance-assessee.html Clipped from: https://taxguru.in/excise-duty/rule-20-cestat-rules-permits-tribunal-dismiss-appeal-non-appearance-assessee.html Hello Mineral Water (P) Ltd. Vs Commissioner of Central Excise (CESTAT Allahabad) CESTAT Allahabad held that in terms of rule 20 of
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