GST & Customs

Blog, News, GST & Customs

December 26, 2023

[Opinion] 2B or Not to be 2B – The Mysterious Ocean of ITC

CA Hemant Singhal – [2023] … Continue reading “[Opinion] 2B or Not to be 2B – The Mysterious Ocean of ITC”

Blog, News, GST & Customs

December 23, 2023

HC Directed Assessee to Demarcate Property Within One Week of Issue of GST Number If Not Demarcated

Case Details: Bio Med Ingredients … Continue reading “HC Directed Assessee to Demarcate Property Within One Week of Issue of GST Number If Not Demarcated”

Blog, News, GST & Customs

December 23, 2023

Bail Couldn’t Be Granted to Assessee Who Was Tampering With Evidence and Influencing Witnesses | HC

Case Details: Badha Ram v. … Continue reading “Bail Couldn’t Be Granted to Assessee Who Was Tampering With Evidence and Influencing Witnesses | HC”

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December 22, 2023

Refund of Accumulated ITC is Admissible Even If Principal Input & Output Have Same GST But Other Inputs Have Different Rate | HC

Case Details: Indian Oil Corporation … Continue reading “Refund of Accumulated ITC is Admissible Even If Principal Input & Output Have Same GST But Other Inputs Have Different Rate | HC”

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December 22, 2023

Due Date for Filing GSTR-3B for November, 2023 Extended for Several Districts of Tamil Nadu | Notification

Notification No. 53/2023 dated December … Continue reading “Due Date for Filing GSTR-3B for November, 2023 Extended for Several Districts of Tamil Nadu | Notification”

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December 21, 2023

HC Stayed Operation of Demand-cum-Show Cause Notice Issued By Dept. Without Issuing Form GST ASMT-10

Case Details: Pepsico India Holdings … Continue reading “HC Stayed Operation of Demand-cum-Show Cause Notice Issued By Dept. Without Issuing Form GST ASMT-10”

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December 21, 2023

GST Registration Should Be Cancelled From Closure Date of Business Due to Sealing Drive By Municipality | Delhi HC

Case Details: R. K. Metal … Continue reading “GST Registration Should Be Cancelled From Closure Date of Business Due to Sealing Drive By Municipality | Delhi HC”

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December 20, 2023

Ex-parte Order Passed Without Granting an Opportunity of Personal Hearing to Assessee to Be Set Aside | HC

Case Details: Kuehne Nagel (P.) … Continue reading “Ex-parte Order Passed Without Granting an Opportunity of Personal Hearing to Assessee to Be Set Aside | HC”

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December 20, 2023

Assessee Can’t Be Penalized for Non-constitution of Tribunal, Demand of 50% Amount Unjustified Being Not Its Fault | HC

Case Details: Shree Agrawal Enterprises … Continue reading “Assessee Can’t Be Penalized for Non-constitution of Tribunal, Demand of 50% Amount Unjustified Being Not Its Fault | HC”

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December 19, 2023

Allahabad HC Directed Assessee to Treat Cancellation Order As SCN Since There Were Procedural Defects & Remanded Matter

Case Details: Vimal Kumar v. … Continue reading “Allahabad HC Directed Assessee to Treat Cancellation Order As SCN Since There Were Procedural Defects & Remanded Matter”