https://taxguru.in/goods-and-service-tax/portal-access-issue-delhi-hc-directs-re-adjudication-gst-registration-cancellation.html Clipped from: https://taxguru.in/goods-and-service-tax/portal-access-issue-delhi-hc-directs-re-adjudication-gst-registration-cancellation.html Polytec Industries Through Its Proprietor Mr.Rohit Gupta Vs Commissioner Delhi Goods And Services Tax Trade And Tax Department And Ors (Delhi High
Category: GST
👍👍👍👍👍👍👍Show Cause Notice Under GST Regime- A Comprehensive Analysis
https://taxguru.in/goods-and-service-tax/show-notice-goods-service-tax-regime-comprehensive-analysis.html Clipped from: https://taxguru.in/goods-and-service-tax/show-notice-goods-service-tax-regime-comprehensive-analysis.html INTRODUCTION Show cause notice which is usually termed as SCN is a notice issued by the proper officer to the registered tax
👍👍👍👍👍GST demand cannot be raised based on figures in Profit and Loss Account
https://taxguru.in/goods-and-service-tax/gst-demand-raised-based-figures-profit-loss-account.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-demand-raised-based-figures-profit-loss-account.html Introduction: In a significant ruling, the Madras High Court addressed the issue of whether GST demand can be raised solely based on figures
👍👍👍👍👍👍👍No Reversal of ITC Despite Supplier’s Non-Existence
https://taxguru.in/goods-and-service-tax/reversal-itc-suppliers-non-existence.html Clipped from: https://taxguru.in/goods-and-service-tax/reversal-itc-suppliers-non-existence.html Introduction: The issue of Input Tax Credit (ITC) under the GST regime has been a contentious subject, particularly when suppliers’ registrations are
👍👍👍Whether issuance of pre-SCN intimation is mandatory or optional
https://taxguru.in/goods-and-service-tax/issuance-pre-scn-intimation-mandatory-optional.html Clipped from: https://taxguru.in/goods-and-service-tax/issuance-pre-scn-intimation-mandatory-optional.html W.e.f. 15.10.2020 issuance of pre-SCN intimation is optional. Rule 142(1A) of the Central Goods and Services Tax, Rules, 2017 (CGST Rules, 2017) was substituted
👍👍👍👍👍GST on Contributions to Housing Societies
https://taxguru.in/goods-and-service-tax/gst-contributions-housing-societies.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-contributions-housing-societies.html Introduction The interpretation of Goods and Services Tax (GST) laws regarding contributions to housing societies has been a subject of debate and
👍👍👍GST Registration not to be cancelled based on vague SCN: Delhi HC
https://taxguru.in/goods-and-service-tax/gst-registration-cancelled-based-vague-scn-delhi-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-registration-cancelled-based-vague-scn-delhi-hc.html Introduction In a significant legal precedent, the Hon’ble Delhi High Court recently rendered a crucial verdict regarding the cancellation of GST registrations based
👍👍👍ITC Not Denied for Genuine GST Filing Errors Without Revenue Loss
https://taxguru.in/goods-and-service-tax/itc-denied-genuine-gst-filing-errors-revenue-loss.html Clipped from: https://taxguru.in/goods-and-service-tax/itc-denied-genuine-gst-filing-errors-revenue-loss.html The recent verdict by the Hon’ble Bombay High Court in the case of NRB Bearings Ltd. v. Commissioner of State Tax [Writ Petition
👍👍👍Maintenance Charges collected by Residential Welfare Associations exceeding Rs.7,500 per month fully Taxable under GST at 18%: AAR
Clipped from: https://www.taxscan.in/maintenance-charges-collected-by-residential-welfare-associations-exceeding-rs-7500-per-month-fully-taxable-under-gst-at-18-aar-read-order/383512/ The West Bengal Authority for Advance Ruling ( AAR ), has made a clarification regarding the taxation of maintenance charges levied by Residential Welfare Associations
👍👍👍👍👍Contributions to Sinking Fund of Residential Welfare Associations by its members deemed Advance Payments for Future Services, liable to 18% GST: AAR
Clipped from: https://www.taxscan.in/contributions-to-sinking-fund-of-residential-welfare-associations-by-its-members-deemed-advance-payments-for-future-services-liable-to-18-gst-aar-read-order/383493/ The West Bengal Authority for Advance Ruling ( AAR ) has held that the contributions made by members to the sinking fund of
I-T dept busts network of money changers in GST ITC scam – The Hindu BusinessLine
https://www.thehindubusinessline.com/economy/cbic-busts-network-of-money-changer-firms-involved-in-fraudulent-claim-of-input-tax-credit-amounting-1000-crore/article67950698.ece Clipped from: https://www.thehindubusinessline.com/economy/cbic-busts-network-of-money-changer-firms-involved-in-fraudulent-claim-of-input-tax-credit-amounting-1000-crore/article67950698.ece The Income Tax Department has unearthed a network of 232 fake money changing companies and detected tax evasion through fraudulently generated Input
E-way bill surge signals potential GST revenue boost – The Hindu BusinessLine
https://www.thehindubusinessline.com/economy/e-way-bill-generation-surged-new-second-all-time-high-in-february/article67949469.ece Clipped from: https://www.thehindubusinessline.com/economy/e-way-bill-generation-surged-new-second-all-time-high-in-february/article67949469.ece Higher e-way bill generation suggests improved compliance and economic activity, potentially impacting GST collection positively, with mixed perceptions on effectiveness E-way bill generation
👍👍👍👍👍GST registration Cancellation, Suspension and revocation
https://taxguru.in/goods-and-service-tax/gst-registration-cancellation-suspension-revocation.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-registration-cancellation-suspension-revocation.html Introduction: Cancellation, suspension, and revocation of GST registration are crucial aspects governed by the Central Goods and Service Tax Act, 2017. This comprehensive
👍👍👍👍👍👍👍Ease or Cease of Doing Business : Are GST Registration Queries a Growing Concern, Need Govt Intervention?
Clipped from: https://www.taxscan.in/ease-or-cease-of-doing-business-are-gst-registration-queries-a-growing-concern-need-govt-intervention/382523/ In every tax system, registration stands as the cornerstone for identifying taxpayers and ensuring compliance with tax regulations within the economy. Under the
👍👍👍👍👍Divergent judicial opinions for time barred appeals under GST
https://taxguru.in/goods-and-service-tax/divergent-judicial-opinions-time-barred-appeals-gst.html Clipped from: https://taxguru.in/goods-and-service-tax/divergent-judicial-opinions-time-barred-appeals-gst.html Sushil Kumar Antal 10 Mar 2024 510 Views 0 comment Print Goods and Services Tax | Articles This article delves into the complex realm of time-barred appeals under GST,
👍👍👍👍GST Officer Must Evaluate Reply’s Merits Before Deciding on Sufficiency: Delhi HC
https://taxguru.in/goods-and-service-tax/gst-officer-evaluate-replys-merits-deciding-sufficiency-delhi-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/gst-officer-evaluate-replys-merits-deciding-sufficiency-delhi-hc.html CA Sandeep Kanoi 10 Mar 2024 1,218 Views 0 comment Print Goods and Services Tax | Judiciary Case Law Details Case Name : EMCO Cables (India) Private Limited Vs Union
👍👍👍👍👍Reversal of ITC on High Sea Sales under Section 17 (2) of CGST Act
https://taxguru.in/goods-and-service-tax/reversal-itc-high-sea-sales-section-17-2-cgst-act.html Clipped from: https://taxguru.in/goods-and-service-tax/reversal-itc-high-sea-sales-section-17-2-cgst-act.html Udaya Chandran 11 Mar 2024 213 Views 0 comment Print Goods and Services Tax | Articles High Sea Sales is one kind of sale transactions prevalent in trade practices
👍👍👍E-way bill generated between detention & seizure of goods, Without Cogent Nexus to Intention to Evade Tax, Is Fallacious
https://taxguru.in/goods-and-service-tax/e-way-bill-generated-detention-seizure-goods-cogent-nexus-intention-evade-tax-fallacious.html Clipped from: https://taxguru.in/goods-and-service-tax/e-way-bill-generated-detention-seizure-goods-cogent-nexus-intention-evade-tax-fallacious.html E-way bill generated between detention and seizure of goods, Without Cogent Nexus to Intention to Evade Tax, Is Fallacious Introduction Mere technical
👍👍👍Personal Hearing Mandatory for Adverse Orders under GST: Bombay HC
https://taxguru.in/goods-and-service-tax/personal-hearing-mandatory-adverse-orders-gst-bombay-hc.html Clipped from: https://taxguru.in/goods-and-service-tax/personal-hearing-mandatory-adverse-orders-gst-bombay-hc.html Mauli Sai Developers Private Limited Vs Union of India (Bombay High Court) In a landmark judgment, the Bombay High Court in the
👍👍👍CESTAT Weekly Round-Up
Clipped from: https://www.taxscan.in/cestat-weekly-round-up-91/373576/ This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in,