Search
GST: Allahabad High Court Quashes SCN Due to Lack of Allegations of Fraud, Misstatement, or Suppression
The Allahabad High Court quashed an SCN under section 74 of the CGST Act, citing a lack of fraud, misstatement, or suppression allegations.
Oct 8, 20243 min read
Supreme Court Dismisses SLP Against Delhi High Court Ruling Declaring Confiscation of Cash and Silver Bars by GST Authorities as Unlawful
The Supreme Court upholds Delhi HC ruling: GST authorities cannot seize cash & silver bars as unaccounted wealth under Section 67.
Sep 2, 20244 min read
Delhi High Court Clarifies Rights on Seized Assets and Refunds Under the CGST
The Delhi High Court highlights petitioners’ rights concerning seized assets and the refund process during tax investigations under CGST.
Sep 1, 20243 min read
Finance Act 2024: Insertion of S. 74A into the CGST Act, 2017, for Streamlining the Issuance of Demand Notices under GST
New s. 74A in the CGST Act consolidates GST recovery, removing the distinction between fraud and non-fraud cases from FY 2024-25.
Aug 20, 20244 min read
Reconciling Rights with Enforcement: Analyzing the Evidentiary Value of Statements Recorded under the CGST & Customs Acts
Exploring how statements under CGST & Customs Acts challenge self-incrimination rights.
Aug 14, 202412 min read
[West Bengal AAR] No GST on Physical Bridge Tournaments as They Do Not Constitute ‘Specified Actionable Claims’
West Bengal AAR rules that organising offline bridge tournaments does not qualify as 'specified actionable claims' liable for GST.
Aug 13, 20244 min read
Natural Justice and Procedural Compliance in GST Adjudication: A Judicial Interpretation by Allahabad HC
An analysis of how courts address natural justice and procedural compliance in GST cases, highlighting key taxpayer obligations and remedies
Aug 10, 20243 min read
Kerala High Court Upholds Levy of GST on Services by Associations/Clubs to Its Members; However, with Prospective Effect
Kerala HC rules GST on club services to members is valid but only applies prospectively.
Jul 31, 20246 min read
[High Court – Rajasthan] No Restriction on Filing Advance Ruling Applications for Persons Liable to Pay Tax on Reverse Charge Basis under the CGST Act
Rajasthan High Court affirms that reverse charge taxpayers can seek CGST advance rulings, broadening applicant definitions.
Jul 29, 20243 min read
Mandatory Notice in GST Adjudications: Madras High Court Clarifies ASMT-10 Requirement
Madras HC rules on the essential use of ASMT-10 in GST disputes, enhancing procedural fairness.
Jul 26, 20243 min read
The Conundrum of Concurrent Jurisdiction and S. 6(2)(b) of the CGST Act
Exploring s. 6(2)(b) of the CGST Act to prevent dual jurisdiction issues in GST enforcement and tax proceedings.
Jul 17, 202412 min read
CBIC Clarifies Taxability and Valuation of Corporate Guarantees Between Related Parties
CBIC's latest circular details GST implications for corporate guarantees, ensuring clarity on tax valuations and ITC eligibility.
Jul 15, 20244 min read
Supreme Court Affirms: Anticipatory Bail Not Maintainable for Summons Under S. 69 of the CGST
The Supreme Court upholds no anticipatory bail for s. 69 of the CGST summons, aligning with past rulings.
Jul 13, 20243 min read
GST Policy Wing Clarifies ITC Eligibility Under S. 16(4) of the CGST Act for RCM Supplies
GST Policy Wing clarifies ITC claim rules under RCM, aiming to reduce confusion and prevent litigation.
Jul 3, 20242 min read
The Kerala HC Allows Relaxation in Time Limits to Claim ITC
Kerala High Court confirms extended deadline for ITC claims boosts GST compliance.
Jun 12, 20247 min read
Guidelines for Initiation of Recovery Proceedings Before 3 Months from the Date of Service of Demand Order
New CBIC guidelines expedite tax recovery in specific cases to optimize revenue and ensure fairness. Effective from 30.05.2024.
Jun 6, 20243 min read
[AAR – Andhra Pradesh] Compensation Received in Respect of Liquidated Damages Was Taxable under the CGST Act
AAR ruled recovery of liquidated damages as taxable under the CGST Act, impacting contract penalties.
May 18, 20244 min read
Gujarat High Court's Discretionary Bail Decision in CGST Input Tax Credit Allegations
Gujarat HC grants bail in CGST case, stressing evidence over assumptions to balance individual rights and financial integrity.
Apr 18, 20243 min read
Delhi High Court Upheld Reverse Charge Mechanism: No Inherent Right to Input Tax Credit
Delhi HC's decision clarifies: GST's reverse charge bars inherent claim to ITC, setting a vital precedent.
Apr 15, 20244 min read
Challenges of Parallel Proceedings in GST Enforcement
Navigating the complexities of dual GST investigations, a recent court ruling highlights the need for streamlined authority coordination.
Apr 15, 20243 min read