GST & Customs

Blog, News, GST & Customs

June 21, 2024

[Opinion] Shaping India’s Future | Key Expectations from Union Budget 2024-25

Krishan Arora, Devika Dixit & … Continue reading “[Opinion] Shaping India’s Future | Key Expectations from Union Budget 2024-25”

Blog, News, GST & Customs

June 20, 2024

HC Directs Appellate Authority to Admit Appeal as Delay Was Caused Due to Rejection of Rectification Petition

Case Details: Tvl. SKL Exports … Continue reading “HC Directs Appellate Authority to Admit Appeal as Delay Was Caused Due to Rejection of Rectification Petition”

News, Blog, GST & Customs

June 20, 2024

Penalty u/s 74 Was Inappropriate Since Fraud or Misstatement Wasn’t Proven by Revenue | HC

Case Details: Greenstar Fertilizers Ltd. … Continue reading “Penalty u/s 74 Was Inappropriate Since Fraud or Misstatement Wasn’t Proven by Revenue | HC”

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June 19, 2024

[Opinion] Whether Principle of Natural Justice Be Restricted Up to Time Limit Prescribed Under GST Law?

Dhaval H. Patwa – [2024] … Continue reading “[Opinion] Whether Principle of Natural Justice Be Restricted Up to Time Limit Prescribed Under GST Law?”

Blog, News, GST & Customs

June 19, 2024

Matter to Be Remanded for Reconsideration Since Tax Liability Was Computed on Best Judgement Basis Without Hearing Assessee | HC

Case Details: Annalakshmi Stores v. … Continue reading “Matter to Be Remanded for Reconsideration Since Tax Liability Was Computed on Best Judgement Basis Without Hearing Assessee | HC”

Blog, GST & Customs

June 18, 2024

Decoding GST Implications on Joint Development Agreements (JDAs)

In Joint Development Agreements (JDAs), … Continue reading “Decoding GST Implications on Joint Development Agreements (JDAs)”

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June 18, 2024

Proper Officer Should at Least Consider Reply on Merits and Then Form an Opinion | HC Remanded Matter Back for Re-Adjudication

Case Details: Mitsubishi Electric India … Continue reading “Proper Officer Should at Least Consider Reply on Merits and Then Form an Opinion | HC Remanded Matter Back for Re-Adjudication”

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June 18, 2024

HC Remanded Matter as No Annexure Was Supplied to Assessee Though SCN Stated That Working of Excess ITC Was Appended

Case Details: Shree Padma Industries … Continue reading “HC Remanded Matter as No Annexure Was Supplied to Assessee Though SCN Stated That Working of Excess ITC Was Appended”

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June 17, 2024

No Interest is Payable on Refund of Amount Deposited During Search by Way of Adjustment of Credit Amount in ECL | HC

Case Details: Sushil Kumar v. … Continue reading “No Interest is Payable on Refund of Amount Deposited During Search by Way of Adjustment of Credit Amount in ECL | HC”

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June 17, 2024

AAAR Upheld AAR Ruling Which Denied ITC on Air Conditioning, Cooling, and Ventilation Systems

Case Details: Appellate Authority for … Continue reading “AAAR Upheld AAR Ruling Which Denied ITC on Air Conditioning, Cooling, and Ventilation Systems”