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Apr 3, 2023
Judgement on Order passed u/s 83 of GST Act
Petitioner: Amazonite steel Pvt Ltd, Corandum Impex Pvt Ltd, Cuprite Marketing Pvt Ltd Respondents: Union of India Authority: Calcutta...
Nov 1, 2021
Option to file Form GST TRAN 1 available after due date if late filing due to glitches on GST portal
Petitioner: Gayatri Agro Agencies Respondents: GST Departments Authority: Bombay High Court Date: 7th September 2021 Case: The petitioner...
Oct 9, 2021
Parallel proceedings by Central & State Tax Authorities cannot be initiated at the same time
Petitioner: Smt Sonam Berlia (Prop: M/s Arshee Venture) Respondents: State of Odisha and others Authority: Orissa High Court Date: 23rd...
Oct 9, 2021
Issuance of Show Cause Notice is mandatory before recovering Interest on GST
Petitioner: Godavari Commodities Ltd Respondents: Union of India, Deputy Commissioner & Superintendent, CGST Authority: Ranchi High Court...
Oct 3, 2021
Petitioner can operate the attached Bank Account as long as the revenue interest is secured
Petitioner: Bytedance (India) Technology Pvt Ltd Respondents: Union of India & Others Authority: Bombay High Court Date: 6th April 2021...
Oct 3, 2021
Contribution made to RWA above Rs. 7500 shall be taxable instead of curtailing the entire exemption
Petitioner: Resident Welfare Associations (RWA) and an individual residing in an apartment Respondents: Pr. Chief Commissioner of GST &...
Oct 3, 2021
Show Cause Notice mandatory to quantify Interest on GST and attachment of Bank Account
Petitioner: M/s LC Infra Projects Pvt Ltd Respondents: Union of India, Department of Finance, Karnataka & Superintendent of CGST,...
Oct 3, 2021
ITC cannot be reversed from buyer for non-payment of tax by seller
Petitioner: D.Y.Beathel Enterprises Respondents: The State Tax Officer, Investigation Wing, Tirunelveli Authority: Madras High Court...
Oct 3, 2021
ITC in Electronic Credit ledger blocked cannot continue beyond one year
Petitioner: M/s Vimal Petrothin Pvt Ltd Respondents: Commissioner, CGST & Others Authority: Uttarakhand High Court Date: 24th June 2021...
Oct 3, 2021
Cash can be seized in GST search since it is included in the definition of "Things"
Petitioner: Smt Kanishka Matta, w/o Shri Sanjay Matta (Prop: M/s S.S.Enterprises) Respondents: Asst Director, DGGSTI, Indore and Sr....
Oct 3, 2021
Misclassification of goods cannot be a ground for detention of consignment u/s 129 of GST Act
Petitioner: Asahraf Ali K.H. Respondents: Assistant Tax Officer, Assistant Commissioner & Joint Commissioner, Kerala GST Department...
Oct 3, 2021
Judgement allowing rectification of Form GSTR 1 beyond the due date
Petitioner: Pentacle Plant Machineries Pvt Ltd Respondents: GST Council, Asst Commissioner Tamil Nadu State Tax, Superintendent of CGST,...
Oct 3, 2021
Judgement on non-reversal of ITC u/s 17(5) for loss of Inputs arising during manufacturing process
Petitioner: M/s ARS Steels & Alloy International Pvt Ltd. Respondents: State Tax Officer, Tamil Nadu Authority: Madras High Court Date:...
Oct 3, 2021
Parallel proceedings by Central & State Tax Authorities cannot be initiated at the same time
Petitioner: Raj Metal Industries Respondents: Union of India & State GST Authority: Calcutta High Court Date: 24th March 2021 Case: The...
Oct 3, 2021
Supreme Court Judgement on Input Services Under Inverted Duty Structure
Petitioner: Union of India & Others Respondents: VKC Footsteps India Pvt Ltd. Authority: Supreme Court Date: 13th September 2021 Case:...
Sep 19, 2021
LLP Updates
1. Concept of Small LLP’s introduced in line with Small Companies under Companies Act. Small LLP shall mean an LLP having...
Sep 17, 2021
GST Updates
1. Rule 59(6) of the CGST Rules has been implemented on GST portal from 1st September 2021 to restrict a registered person from...
Sep 17, 2021
Relaxation of additional fees
MCA has extended due date of all the forms (except Charge related forms) due for filing between April 2021 and July 2021 under Companies...
Jun 30, 2021
Jun 30, 2021
Analysis of procedural amendments recommended by GST Council Meeting held on 28th May 2021
1. One-time amnesty scheme for default in filing GST Returns Late fees for filing of Form GSTR 3B for the period July 2017 to April 2021...
May 29, 2021
Compilation of Income Tax updates dated 20th May 2021
CBDT has extended various due dates for filing of returns : - Statement of Financial Transactions (SFT) for the Financial Year 2020-21 is...
May 20, 2021
New Income Tax E-filing portal
Income Tax Department e-filing portal would be suspended from 1st June 2021 to 6th June 2021. The department is going to launch its new...
May 20, 2021
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