GST & Customs

Blog, News, GST & Customs

November 19, 2024

Appellate Authority Can’t Dismiss an Appeal on Maintainability Grounds If Alternative Remedy Has Been Directed by the Court | HC

Case Details: New Okhla Industrial … Continue reading “Appellate Authority Can’t Dismiss an Appeal on Maintainability Grounds If Alternative Remedy Has Been Directed by the Court | HC”

Blog, News, GST & Customs

November 19, 2024

GSTR-2B Will Not Be Generated If Taxpayers Haven’t Filed Their Previous Period GSTR-3B | GSTN Update

GSTN Update dated November 16th, … Continue reading “GSTR-2B Will Not Be Generated If Taxpayers Haven’t Filed Their Previous Period GSTR-3B | GSTN Update”

News, Blog, GST & Customs

November 18, 2024

Order Was Set Aside Due to the AO’s Violation of Natural Justice for Not Awaiting the Assessee’s Reply to the SCN | HC

Case Details: Elsy Joy v. … Continue reading “Order Was Set Aside Due to the AO’s Violation of Natural Justice for Not Awaiting the Assessee’s Reply to the SCN | HC”

Blog, News, GST & Customs

November 18, 2024

[Opinion] GST Due Diligence in M&A – A Crucial Step

CA Srikanth Kolla – [2024] … Continue reading “[Opinion] GST Due Diligence in M&A – A Crucial Step”

Blog, News, GST & Customs

November 16, 2024

[Opinion] The ‘as is where is’/‘as is’ Enigma – An Analysis

Sahana R & Derlene Joshna … Continue reading “[Opinion] The ‘as is where is’/‘as is’ Enigma – An Analysis”

Blog, News, GST & Customs

November 16, 2024

Summary of SCN in Form GST DRC-01 Cannot Substitute Statutory Requirement of SCN Under CGST Act | HC

Case Details: Construction Catalysers (P.) … Continue reading “Summary of SCN in Form GST DRC-01 Cannot Substitute Statutory Requirement of SCN Under CGST Act | HC”

Blog, News, GST & Customs

November 15, 2024

Assessee is Not Obligated to Check Portal Post Registration Cancellation; SCN Must Be Served Through Alternative Means | HC

Case Details: Ahs Steels v. … Continue reading “Assessee is Not Obligated to Check Portal Post Registration Cancellation; SCN Must Be Served Through Alternative Means | HC”

Blog, News, GST & Customs

November 15, 2024

GSTN Update | Supplier View of IMS Has Also Been Made Available on Portal

GSTN Update dated November 13th, … Continue reading “GSTN Update | Supplier View of IMS Has Also Been Made Available on Portal”

Blog, GST & Customs

November 14, 2024

Aggregate Turnover in GST – Definition | Scope | Compliance

In GST, “aggregate turnover” refers … Continue reading “Aggregate Turnover in GST – Definition | Scope | Compliance”

Blog, GST & Customs

November 14, 2024

Determination of Transaction Value Under GST | Key Provisions and Practical Impact

The term “Transaction Value” is … Continue reading “Determination of Transaction Value Under GST | Key Provisions and Practical Impact”