GST & Customs

Blog, News, GST & Customs

June 28, 2024

Clarification Issued in Respect of GST Liability and ITC Availability in Cases Involving Warranty/Extended Warranty

Circular No.216/10/2024-GST dated June 26th, … Continue reading “Clarification Issued in Respect of GST Liability and ITC Availability in Cases Involving Warranty/Extended Warranty”

Blog, News, GST & Customs

June 27, 2024

Matter to Be Remanded to Adjudicating Authority Since ITC on Import Was Wrongly Reported Under Wrong Table in GSTR-3B | HC

Case Details: Essel Kitchenware Ltd. … Continue reading “Matter to Be Remanded to Adjudicating Authority Since ITC on Import Was Wrongly Reported Under Wrong Table in GSTR-3B | HC”

News, Blog, GST & Customs

June 27, 2024

HC Quashes Order Rejecting Refund Claim Without Issuing SCN and Providing Opportunity of Hearing to Assessee

Case Details: Omkareshwar Embroideries Ltd. … Continue reading “HC Quashes Order Rejecting Refund Claim Without Issuing SCN and Providing Opportunity of Hearing to Assessee”

Blog, News, GST & Customs

June 26, 2024

Search Proceedings to Be Quashed if No Reasons to Believe Were Noted in INS-01 | Allahabad HC

Case Details: Excellentvision Technical Academy … Continue reading “Search Proceedings to Be Quashed if No Reasons to Believe Were Noted in INS-01 | Allahabad HC”

Blog, Advisory, GST & Customs

June 25, 2024

[Analysis] Rectification of Errors Under GST – Comprehensive Guide to Section 161

Rectification of errors under GST … Continue reading “[Analysis] Rectification of Errors Under GST – Comprehensive Guide to Section 161”

News, Blog, GST & Customs

June 25, 2024

Attachment Order to Be Quashed as It Invoked Customs Act Provisions Whereas Tax Dues Pertained to Service Tax | HC

Case Details: Zest Buildtek Promotors … Continue reading “Attachment Order to Be Quashed as It Invoked Customs Act Provisions Whereas Tax Dues Pertained to Service Tax | HC”

Blog, News, GST & Customs

June 25, 2024

No Embargo on Inspecting Officer to Issue SCN & Adjudicate the Issue as Long as He is Proper Officer Under GST Act | HC

Case Details: Rasathe Garments v. … Continue reading “No Embargo on Inspecting Officer to Issue SCN & Adjudicate the Issue as Long as He is Proper Officer Under GST Act | HC”

Blog, News, GST & Customs

June 25, 2024

Search and Seizure of Godown Can’t Result in Penalty Proceedings Under Section 129 of CGST Act | HC

Case Details: Gopi Chand Batra … Continue reading “Search and Seizure of Godown Can’t Result in Penalty Proceedings Under Section 129 of CGST Act | HC”

Blog, News, GST & Customs

June 25, 2024

No Error in Issuing a Separate Notice to Proprietorship Firm by Superintendent of Rohtak Commissionerate Where Firm Was Situated | HC

Case Details: Shashank Garg v. … Continue reading “No Error in Issuing a Separate Notice to Proprietorship Firm by Superintendent of Rohtak Commissionerate Where Firm Was Situated | HC”

Blog, News, GST & Customs

June 22, 2024

HC Directed Dept. To Refund Tax & Penalty Since Authorities Didn’t Consider Petitioner’s Explanation and There Was No Intention to Evade Tax

Case Details: Vishal Pipes Ltd. … Continue reading “HC Directed Dept. To Refund Tax & Penalty Since Authorities Didn’t Consider Petitioner’s Explanation and There Was No Intention to Evade Tax”