GST & Customs

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December 19, 2023

Appeal Shouldn’t Have Been Rejected Since Assessee Had Sufficiently Explained Reasons for Delay in Filing Appeal | HC

Case Details: Marudhar Medical Store … Continue reading “Appeal Shouldn’t Have Been Rejected Since Assessee Had Sufficiently Explained Reasons for Delay in Filing Appeal | HC”

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December 18, 2023

Petitioner Challenges GST Liability on Online Fantasy Sports | HC Directs to Issue Notice to Govt. Seeking Section 15(5) as Unconstitutional

Case Details: Playerzpot Media (P.) … Continue reading “Petitioner Challenges GST Liability on Online Fantasy Sports | HC Directs to Issue Notice to Govt. Seeking Section 15(5) as Unconstitutional”

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December 18, 2023

SLP Dismissed Against HC Order Where Demand of ITC Reversal Was Set Aside Holding that Investigation Against Supplier is a Pre-requisite

Case Details: Assistant Commissioner of … Continue reading “SLP Dismissed Against HC Order Where Demand of ITC Reversal Was Set Aside Holding that Investigation Against Supplier is a Pre-requisite”

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December 17, 2023

Assessee’s Request to Amend/Rectify Form GSTR-1 Could Not Be Rejected If Wrong GSTIN Mentioned Inadvertently | HC

Case Details: Star Engineers (I) … Continue reading “Assessee’s Request to Amend/Rectify Form GSTR-1 Could Not Be Rejected If Wrong GSTIN Mentioned Inadvertently | HC”

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December 17, 2023

CBIC Issues Instructions on Applicability of SC Decision in Case of Northern Operating Systems Under GST

Instruction No. 05/2023 dated December … Continue reading “CBIC Issues Instructions on Applicability of SC Decision in Case of Northern Operating Systems Under GST”

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December 15, 2023

[Opinion] Tax Exemption for Tea Warehousing – A High Court Victory for Agriculture

Yubaraj Chatterjee – [2023] 157 … Continue reading “[Opinion] Tax Exemption for Tea Warehousing – A High Court Victory for Agriculture”

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December 15, 2023

Search Authorization Was Erroneous If Grounds Set Out in Authorization Were Not Borne Out From Information on Record | HC

Case Details: Bhagat Ram Om … Continue reading “Search Authorization Was Erroneous If Grounds Set Out in Authorization Were Not Borne Out From Information on Record | HC”

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December 14, 2023

Petitioner Shall be Deemed to Be Owner of Goods If Tax Invoice & E-way Bill Were Belonging to it | HC

Case Details: Halder Enterprises v. … Continue reading “Petitioner Shall be Deemed to Be Owner of Goods If Tax Invoice & E-way Bill Were Belonging to it | HC”

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December 14, 2023

Appeal to Be Considered on Merits Without Insisting Payment from Cash Ledger | Patna HC

Case Details: Friends Mobile v. … Continue reading “Appeal to Be Considered on Merits Without Insisting Payment from Cash Ledger | Patna HC”

Blog, GST & Customs

December 14, 2023

Comprehensive Checklist for GST Compliance – GSTR 9/9A, GSTR 9C, and Internal Auditing

Table of Contents Checklist – … Continue reading “Comprehensive Checklist for GST Compliance – GSTR 9/9A, GSTR 9C, and Internal Auditing”