GST & Customs

Blog, News, GST & Customs

November 25, 2023

Dept. Should Have Approached Official Liquidator to Recover Sales Tax Dues of Company Under Liquidation | HC

Case Details: Smt. K. Malathi … Continue reading “Dept. Should Have Approached Official Liquidator to Recover Sales Tax Dues of Company Under Liquidation | HC”

Blog, News, GST & Customs

November 25, 2023

Appellate Authority Has Duty & Obligation to Look Into Merits of Matter Even in Absence of Assessee During Proceedings | HC

Case Details: S K Construction … Continue reading “Appellate Authority Has Duty & Obligation to Look Into Merits of Matter Even in Absence of Assessee During Proceedings | HC”

News, Blog, GST & Customs

November 24, 2023

Penalty Shouldn’t be Imposed If Vehicle Was Carrying Valid E-way Bill But Not Reached Destination Due to Breakdown | HC

Case Details: Sun Flag Iron … Continue reading “Penalty Shouldn’t be Imposed If Vehicle Was Carrying Valid E-way Bill But Not Reached Destination Due to Breakdown | HC”

Blog, News, GST & Customs

November 24, 2023

No Interference Needed With Assessment Order Where Petitioner Was Given Extra Time to Reply But he Did Not Respond | HC

Case Details: Nelson Travels v. … Continue reading “No Interference Needed With Assessment Order Where Petitioner Was Given Extra Time to Reply But he Did Not Respond | HC”

Blog, News, GST & Customs

November 23, 2023

Accountant’s Error Led to Cancellation of GST Registration, GSTIN to be Restored as Genuine Transactions Were Undertaken | HC

Case Details: E. Dharmaraj v. … Continue reading “Accountant’s Error Led to Cancellation of GST Registration, GSTIN to be Restored as Genuine Transactions Were Undertaken | HC”

Blog, News, GST & Customs

November 22, 2023

HC Sets Aside Proceedings Against Assessee With 2 GSTINs Claiming ITC Using Second, Citing Benefit of CBIC Circular

Case Details: Santosh Kumar v. … Continue reading “HC Sets Aside Proceedings Against Assessee With 2 GSTINs Claiming ITC Using Second, Citing Benefit of CBIC Circular”

Blog, News, GST & Customs

November 22, 2023

Govt. Liable to Pay GST for Existing Contracts | HC Advised to Seek Resolution With Govt. First and Resort to Legal Action If Unresolved

Case Details: Babun Rakshit v. … Continue reading “Govt. Liable to Pay GST for Existing Contracts | HC Advised to Seek Resolution With Govt. First and Resort to Legal Action If Unresolved”

Blog, News, GST & Customs

November 21, 2023

HC Dismissed Writ Where Assessee Contended that Customs Authority Doesn’t Have Jurisdiction to Assess IGST Exemption on Import

Case Details: M/S. Ajwa Dry … Continue reading “HC Dismissed Writ Where Assessee Contended that Customs Authority Doesn’t Have Jurisdiction to Assess IGST Exemption on Import”

Blog, News, GST & Customs

November 21, 2023

Inspection Fee and Affiliation Fee Charged by Universities From Colleges is Not Exempt Under GST | HC

Case Details: Care College of … Continue reading “Inspection Fee and Affiliation Fee Charged by Universities From Colleges is Not Exempt Under GST | HC”

News, Blog, GST & Customs

November 20, 2023

Circular Issued by TRU is Set Aside as Power to Issue Instructions or Directions to Central Tax Officers is Vested Exclusively in CBIC | HC

Case Details: Association of Technical … Continue reading “Circular Issued by TRU is Set Aside as Power to Issue Instructions or Directions to Central Tax Officers is Vested Exclusively in CBIC | HC”