by admin | Apr 2, 2024 | Departmental Instructions, GST, Judgements
Case: In the case of Vivek Narsaria Vs State of Jharkhand (Jharkhand High Court) (W P No. (T) 4491 of 2023) dated 15/01/2024 Fact The taxpayer is the proprietor of M/s. Manish Trading Company, Lalgutwa, Ranchi, carrying on the business of trading of Iron & Steels...
by admin | Mar 29, 2024 | GST, Judgements
Case: Delhi HC- Veetrag Traders vs. The Commissioner of SGST Delhi & Ors. [W.P.(C) 2416/2024] Fact: Taxpayer is a trading firm & is engaged in the business of selling of craft paper and possessed GST registration. Taxpayer had submitted an application seeking...
by admin | Mar 24, 2024 | GST, Input Tax Credits, Judgements
Case: Madras HC – Tvl. Hansraj and Company Vs. The Assistant Commissioner, (ST) [W.P. No. 4523 of 2024] Facts Input Tax Credit (ITC) claimed by the taxpayer was disallowed on the ground that the details submitted in the taxpayer’s return did not tally with that...
by admin | Mar 19, 2024 | Departmental Instructions, GST
The Government of NCT of Delhi, Department of Trade and Taxes, Policy Branch, issues crucial instructions (F. No.3(543)/GST/POLICY/2024/1312-18) on rectifying assessment orders under Section 161 of DGST Act, 2017. Background: Several representations have been received...
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.,...