CGST Amendment Opens Doors for Experienced Tax Lawyers in GSTAT Indian Parliament's lower house, Lok Sabha, on 18 December 2023, passed the Central Goods and Services Tax (CGST) (Second Amendment)...
Bombay High Court: No Merit Order Allowed for Appeals Missing Certified Copy The Bombay High Court has ruled that if an appeal lacks proper documentation such as a certified copy, deposit omission,...
Supreme Court: No Anticipatory Bail Under S 438 CrPC for Person Summoned Under Sec 69 CGST Ac The Supreme Court has ruled that if an individual is summoned under Section 69 (Power to Arrest) of the...
AAR (Telangana): No GST on Compensation for Contractual Delays Without Supply The Telangana Authority for Advance Rulings has determined that the amount agreed upon and settled by M/s. TPSC (India)...
Bombay High Court: Section 54 of CGST Act Provides Refund for Tax Paid on Zero Rated Supplies of Goods/Services/Both or on Inputs Services The Bombay High Court by its division judges bench...
Delhi High Court: Section 83(2) Of CGST Act Renders Provisional Bank Account Attachment Inoperative After One Year The Delhi High Court by its division judge’s bench of Justices Vibhu Bakhru and Amit...
Key Legislative GST Law Amendments in Budget 2023-2024 The country's Finance Minister Smt. Nirmala Sitharaman on 1st February, 2023 presented the Budget for the Financial Year 2023-2024....
Interest on late GST remittance levied even if credit in electronic cash or credit ledger available: Madras High Court The Madras High Court in its recent judgement held that interest on late GST...
Delhi High Court gives taxpayer another chance in the absence of intention to Evade tax The Delhi High Court recently held that the petitioner/taxpayer needs to be given another chance to establish...
"Providing Compliment cricket match ticket to a related or distinct party is liable for GST": AAAR The bench comprised of Mr. Aruna Narayan Gupta and Kamal Kishor Yadav. The Punjab Appellate...
Delhi High Court supports, investigations by various jurisdictional GST Authorities to be transferred to the DGGI, help bring under one roof To integrate all investigations initiated by different...
CBIC removes 5percent Provisional ITC, lone ITC Reflected in GSTR-2B from 1st Jan 2022 The 5 percent Provisional ITC has been removed by The Central Board of Indirect Taxes and Customs (CBIC). Only...
