https://www.business-standard.com/opinion/columns/using-gst-as-consumption-proxy-124060301158_1.html Clipped from: https://www.business-standard.com/opinion/columns/using-gst-as-consumption-proxy-124060301158_1.html Unlike private consumption data, GST can provide real-time insights into consumption patterns, economic activity, and state-wise variations Illustration: Binay Sinha Last financial
Category: GST
👍👍👍No recovery proceedings initiation within 3 months of issuance of Order
https://taxguru.in/goods-and-service-tax/recovery-proceedings-initiation-3-months-issuance-order.html Clipped from: https://taxguru.in/goods-and-service-tax/recovery-proceedings-initiation-3-months-issuance-order.html Introduction: The recent ruling by the Hon’ble Madras High Court in Tvl. Cargotec India (P.) Ltd. v. Assistant Commissioner sheds light on the
👍👍👍👍👍Input Tax Credit (ITC) Regulations: Insights and Legal Perspectives
https://taxguru.in/goods-and-service-tax/input-tax-credit-itc-regulations-insights-legal-perspectives.html Clipped from: https://taxguru.in/goods-and-service-tax/input-tax-credit-itc-regulations-insights-legal-perspectives.html 1. Introduction to Input Tax Credit (ITC) A registered person is eligible to claim Input Tax Credit (ITC) on the supply of goods
👍👍👍👍👍GSTR-2B vs GSTR-3B: Is Buyer Responsible for Supplier’s Conduct?
https://taxguru.in/goods-and-service-tax/gstr-2b-vs-gstr-3b-buyer-responsibility-supplier-conduct.html Clipped from: https://taxguru.in/goods-and-service-tax/gstr-2b-vs-gstr-3b-buyer-responsibility-supplier-conduct.html GST has been prevailing in India since 1st July, 2017 constituted under article 246A of the Indian Constitution. Broadly, the prominent motive of
Interest allowable on delayed refunds of GST Input Tax Credit: Telangana HC
https://taxguru.in/goods-and-service-tax/interest-allowable-delayed-refunds-gst-input-tax-credit-telangana-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/interest-allowable-delayed-refunds-gst-input-tax-credit-telangana-hc.html Qualcom India Private Limited Vs Deputy Commissioner (ST)(FAC) and Ors. (Telangana High Court) Introduction: The Telangana High Court recently addressed the issue of
👍👍👍👍👍Delhi HC Invalidates GST Order for Lack of Consideration of Petitioner’s Reply
https://taxguru.in/goods-and-service-tax/delhi-hc-invalidates-gst-order-lack-of-consideration-petitioners-reply.html Clipped from: https://taxguru.in/goods-and-service-tax/delhi-hc-invalidates-gst-order-lack-of-consideration-petitioners-reply.html RPJ Polymers Vs Union Of India & Ors (Delhi High Court) RPJ Polymers, the petitioner, challenged an order dated 28.12.2023 issued under
👍👍👍👍👍Improper service of Section 148 notice renders assessment order invalid
https://taxguru.in/income-tax/improper-service-section-148-notice-renders-assessment-order-invalid.html Clipped from: https://taxguru.in/income-tax/improper-service-section-148-notice-renders-assessment-order-invalid.html Mandeep Malli Vs ACIT (ITAT Amritsar) The Income Tax Appellate Tribunal (ITAT) Amritsar presided over the case of Mandeep Malli vs. ACIT,
👍👍👍👍👍GST Assessment Order Invalid if Reply to Notice Ignored: Madras HC
https://taxguru.in/goods-and-service-tax/gst-assessment-order-invalid-reply-notice-ignored-madras-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-assessment-order-invalid-reply-notice-ignored-madras-hc.html Imperial Shipping Service Vs Assistant Commissioner (ST) (Madras High Court) In a significant ruling, the Madras High Court has set aside a
No Obligation to Access GST Portal for E-Mode Notices: HC Sets Aside Order
https://taxguru.in/goods-and-service-tax/obligation-access-gst-portal-e-mode-notices-hc-sets-aside-order.html Clipped from: https://taxguru.in/goods-and-service-tax/obligation-access-gst-portal-e-mode-notices-hc-sets-aside-order.html Chemsilk Commerce Pvt Ltd Vs State of U.P. and Another (Allahabad High Court) The case of Chemsilk Commerce Pvt Ltd Vs State
No record of service of notice or order: Bombay HC set aside GST Refund rejection order
https://taxguru.in/goods-and-service-tax/record-service-notice-order-bombay-hc-set-aside-gst-refund-rejection-order.html Clipped from: https://taxguru.in/goods-and-service-tax/record-service-notice-order-bombay-hc-set-aside-gst-refund-rejection-order.html Netcore Solutions Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) The Hon’ble Bombay High Court allowed the writ petition
Assessee cannot be adjudicated by CGST, assigned to SGST authority or vice-versa
https://taxguru.in/goods-and-service-tax/assessee-adjudicated-cgst-assigned-sgst-authority-vice-versa.html Clipped from: https://taxguru.in/goods-and-service-tax/assessee-adjudicated-cgst-assigned-sgst-authority-vice-versa.html In a significant ruling, the Hon’ble Madras High Court in the case of Ram Agencies v. Assistant Commissioner of Central Tax [W.P. (MD) NO.
Form GST ITC-03
https://taxguru.in/goods-and-service-tax/form-gst-itc-03.html Clipped from: https://taxguru.in/goods-and-service-tax/form-gst-itc-03.html ITC 03 is a form that is filed under special circumstances. Form GST ITC – 03 is to be filled up by
GST Case Law Compendium – May 2024 Edition
https://taxguru.in/goods-and-service-tax/gst-case-law-compendium-24-edition.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-case-law-compendium-24-edition.html The GST Case Law Compendium – May 2024 Edition provides a comprehensive analysis of pivotal legal questions shaping the GST landscape. This
SCN, Orders and Penalty Process under Section 73 & 74 of CGST Act 2017
https://taxguru.in/goods-and-service-tax/scn-orders-penalty-process-section-73-74-cgst-act-2017.html Clipped from: https://taxguru.in/goods-and-service-tax/scn-orders-penalty-process-section-73-74-cgst-act-2017.html Issuance of Show cause Notice, & order and payment of penalty with the process involved under Section 73 and Section 74 of
👍👍👍👍👍👍👍Interested in a Career as a GST Practitioner? Here’s What you Need to Do!
Clipped from: https://www.taxscan.in/interested-in-a-career-as-a-gst-practitioner-heres-what-you-need-to-do/398631/ A GST Practitioner is a tax professional authorised to prepare returns and conduct related tasks based on information provided by a taxable person.
Latest Developments in GST
https://taxguru.in/goods-and-service-tax/latest-developments-gst.html Clipped from: https://taxguru.in/goods-and-service-tax/latest-developments-gst.html This article delves into the latest developments in GST, focusing on recent instructions from the Central Board of Indirect Taxes and Customs
Input Tax Credit in special circumstances under GST Law
https://taxguru.in/goods-and-service-tax/input-tax-credit-special-circumstances-gst-law.html Clipped from: https://taxguru.in/goods-and-service-tax/input-tax-credit-special-circumstances-gst-law.html Introduction In India GST law implemented in July 2017. As there are so many things, questions, complexities which are remain un-answerable even
Issuance of second SCN without adjudicating first is jurisdictionally void: CESTAT Mumbai
https://taxguru.in/excise-duty/issuance-second-scn-adjudicating-first-jurisdictionally-void-cestat-mumbai.html Clipped from: https://taxguru.in/excise-duty/issuance-second-scn-adjudicating-first-jurisdictionally-void-cestat-mumbai.html Saf Yesat Company Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) The case between Saf Yesat Company Pvt. Ltd. and the
👍👍👍👍👍Opt Out from Composition Levy under GST If You are In these Situations
Opt Out from Composition Levy under GST If You are In these Situations lipped from: https://www.taxscan.in/opt-out-from-composition-levy-under-gst-if-you-are-in-these-situations/398617/ The Composition Levy is an alternative method of levy of
👍👍👍👍👍👍👍Assessment Based on Mere Unverified Third Party Statement Bad in Law: ITAT Mumbai
https://taxguru.in/income-tax/assessment-based-unverified-third-party-statement-bad-law-itat-mumbai.html Clipped from: https://taxguru.in/income-tax/assessment-based-unverified-third-party-statement-bad-law-itat-mumbai.html Kundal Raghubir Bhandari Vs ITO (ITAT Mumbai) In this case, the Income Tax Appellate Tribunal (ITAT) Mumbai reviewed an appeal filed by
aniltikotekar4sme.com 