by admin | Mar 15, 2024 | GST, Judgements, Refund
Case: Yogesh Rajendra Mehra Vs Principal Commissioner CGST & Central Excise (Bombay High Court) (Writ Petition No. 1632 of 2024) In another landmark decision the hon’ble court addressed the critical issue of procedural deficiencies in filing appeals against orders...
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...