Search
Bombay High Court Overturns Unfair CGST Penalty on Salaried Employee
Bombay High Court vindicates employee in CGST penalty case, spotlighting the need for precise tax law enforcement.
Apr 3, 20243 min read
Rajasthan High Court on GST Overreach: Section 73 Show Cause Notice Quashed After Section 61 Acceptance
Rajasthan HC quashes GST SCN under Section 73, ruling it invalid post-Section 61 acceptance—reinforcing limits on tax jurisdiction.
Feb 1, 20244 min read
Stay Ahead of Penalties: A Closer Look at ITC Reversal for FY 2022-23
Introduction The recent notice dated 14.11.2023 provides a comprehensive summary of important aspects concerning the reversal of input...
Nov 18, 20232 min read
[SC] Person Summoned Under S. 69 of the CGST Act Cannot Seek Anticipatory Bail Under S. 438 of CrPC
India's Supreme Court clarifies that CGST Act summonses exclude anticipatory bail under CrPC.
Jul 31, 20233 min read
The Andhra Pradesh High Court Upholds the Constitutional Validity of S. 16(4) of the CGST Act
Introduction The Andhra Pradesh High Court ( ‘Court’ ), in the case of Thirumalakonda Plywoods v. Assistant Commissioner , [i] examined...
Jul 29, 20233 min read
CBIC Guidelines for Dealing with Input Tax Credit Discrepancies
The Central Board of Indirect Taxes and Customs ( ‘CBIC’ ) has recently issued a significant circular numbered 193/05/2023-GST on July...
Jul 28, 20232 min read
[Delhi HC] S. 83 of the CGST Act Cannot Be Invoked to Secure the Revenue of Another Taxable Person
Delhi HC rules in favor of Zhudao Infotech, stating Section 83 of the CGST Act cannot be used to attach assets for others' tax liabilities.
Jun 1, 20233 min read