GST & Customs

Blog, News, GST & Customs

December 30, 2023

CBIC Extends Time Limit for Passing Order u/s 73 for FY 2018-19 & 2019-20 | Notification

Notification No. 56/2023 – Central … Continue reading “CBIC Extends Time Limit for Passing Order u/s 73 for FY 2018-19 & 2019-20 | Notification”

Blog, News, GST & Customs

December 30, 2023

Penalty or Late Fee Shouldn’t Be Levied for Making Payment of Kerala Flood Cess Under Wrong Head in GSTR-3B | Kerala HC

Case Details: Kannan Paint & … Continue reading “Penalty or Late Fee Shouldn’t Be Levied for Making Payment of Kerala Flood Cess Under Wrong Head in GSTR-3B | Kerala HC”

Blog, News, GST & Customs

December 29, 2023

Amount Wrongly Deposited By Owner of Goods After Detention Order Through GST Number of Transporter to Be Refunded | HC

Case Details: Sonu v. Financial … Continue reading “Amount Wrongly Deposited By Owner of Goods After Detention Order Through GST Number of Transporter to Be Refunded | HC”

Blog, News, GST & Customs

December 29, 2023

Goods Can’t Be Confiscated for Non-existence of Supplier Without Giving Purchaser Opportunity to Establish Bonafide Purchase | SC

Case Details: Deputy Assistant Commissioner-1 … Continue reading “Goods Can’t Be Confiscated for Non-existence of Supplier Without Giving Purchaser Opportunity to Establish Bonafide Purchase | SC”

Blog, News, GST & Customs

December 28, 2023

[Opinion] The Ripple Effects of Central Bank’s Lexical Shift

Harshith Sharma – [2023] 157 … Continue reading “[Opinion] The Ripple Effects of Central Bank’s Lexical Shift”

News, Blog, GST & Customs

December 28, 2023

HC Directed Assessee to Avail Appellate Remedy Against ITC Disallowed by Dept. Due to Allegation of Circular Trading

Case Details: M&Arun Tex v. … Continue reading “HC Directed Assessee to Avail Appellate Remedy Against ITC Disallowed by Dept. Due to Allegation of Circular Trading”

Blog, News, GST & Customs

December 27, 2023

HC Directed Dept. to Refund Amount Since Tax & Penalty During Detention Could Not Be Collected Twice

Case Details: Nitin v. Union … Continue reading “HC Directed Dept. to Refund Amount Since Tax & Penalty During Detention Could Not Be Collected Twice”

Blog, News, GST & Customs

December 27, 2023

GST Registration Can’t Be Cancelled with Retrospective Effect Without Providing Reasons for Same | HC

Case Details: Sanchit Jain v. … Continue reading “GST Registration Can’t Be Cancelled with Retrospective Effect Without Providing Reasons for Same | HC”

Blog, GST & Customs

December 27, 2023

Critical Issues in Filing of GST Annual Return – Key Dates | Penalties | Compliance

Table of Contents Due Date … Continue reading “Critical Issues in Filing of GST Annual Return – Key Dates | Penalties | Compliance”

Blog, News, GST & Customs

December 26, 2023

Application for Revocation of Cancellation Could Not Be Delayed by Dept. Seeking Reconciliation of Discrepancy in ITC | HC

Case Details: Cuthbert Winner LLP … Continue reading “Application for Revocation of Cancellation Could Not Be Delayed by Dept. Seeking Reconciliation of Discrepancy in ITC | HC”