by admin | Mar 13, 2024 | GST, Money and Taxes
Steps to ensure that you avail correct Input Tax Credit for the FY 2023-24: Annual reconciliation of ITC accounted for in books and ITC availed in GSTR 3B during the period FY 2023-24 and availed in the following month’s GSTR 3B till 30th November 2024 (i.e.,...
by admin | Mar 12, 2024 | GST, Judgements
Case: Subhash Agarwalla Vs State of Assam and 4 Ors (Guwahati High Court) (WP(C)/683/2024) Fact The authority under the SGST Act issued a Demand–cum–Show Cause Notice under S. 73 of the SGST Act on 23.11.2022 asking the taxpayer to show cause as to why the amount...
by admin | Mar 8, 2024 | GST, Judgements
Case: Euro PVC Fabric Vs Principal Commissioner of Goods and Services Tax (Delhi High Court) (W.P.(C) 349/2024) Facts Vide order dated 18.01.2021, whereby the GST registration of the taxpayer has been cancelled with effect from 31.12.2020. By the show cause notice...
by admin | Mar 5, 2024 | GST, Judgements
Case: M/s Jagdish Bansal Vs Union of India & Anr. (Delhi High Court) (W.P.(C) 16677/2023 & CM APPL. 67209/2023 dated 26th February 2024) The hon’ble high court emphasized that since cash does not qualify as goods, it cannot be seized under the provisions of...
by admin | Mar 5, 2024 | GST, Judgements
Case: M/s Sakthi Steel Trading Vs Assistant Commissioner (ST) (Madras High Court) (W.P. No. 4122 of 2022 dated 29th January 2024) The Hon’ble Madras High Court allowed the writ petition, thereby holding that, the Revenue Department should at least serve notice on the...
