Category: GST
Launch of E-Way Bill 2 Portal on 1st June 2024 GSTN has informed inform that NIC is releasing the E-Way Bill 2 Portal (https://ewaybill2.gst.gov.in) on 1st June 2024. The new portal ensures high availability and runs in parallel to the e-way Bill main portal (https://ewaybillgst.gov.in). The e-way …
In calculating three-month limitation period for filing GST appeal, starting point is day following the date of communication of order. In a recent judgment, the Hon’ble Allahabad High Court has held that in calculating three-month limitation period u/s 107 of UPGST for filing GST appeal, starting point is …
Penalty for alleged double movement of goods on same e-way bill deleted as it was based was based only on vehicle driver’s statement In a recent judgment, the Hon’ble Allahabad High Court has deleted GST penalty u/s 129(3) for alleged double movement of goods on same e-way bill …
GST Penalty order passed u/s 129(3) before expiry of time given for explanation deleted In a recent judgment, Hon’ble Allahabad High Court has deleted GST Penalty order passed u/s 129(3) before expiry of time granted for opportunity of submitting an explanation, i.e. the punishment order was passed simultaneously …
No Penalty leviable for mismatch of vehicle no in e-way bill in case of stock transfer – High Court In a recent judgment, Hon’ble Allahabad High Court has deleted GST penalty u/s 129(3) of UPGST Act 2017 levied for mismatch of vehicle number in e-way bill holding that …
Petitioner was not obligated to visit the GST portal to receive the show cause notices In a recent judgment, the Hon’ble Allahabad High Court has held that Petitioner was not obligated to visit the GST portal to receive the show cause notices through e-mode. ABCAUS Case Law Citation:ABCAUS …
Cancelling GST registration without clarifying how rules were violated is unjustified In a recent judgment, the Hon’ble High Court has quashed order cancelling GST registration without clarifying how rules were violated. Mere mentioning of rules, would not give rise to a justified ground for cancellation of GST registration. …
E-way bill expired due to vehicle break down only a technical breach and non extension of its time period cannot be ground for penalty under UPGST Act 2017 In a recent judgment, Hon’ble Allahabad High Court has held that E-way bill expired due to vehicle break down is …
No rejection of GST appeal for mere non filing of certified copy of the decision as per rule 108 of CGST Act 2017 when appeal has been filed electronically Ina recent judgment, Hon’ble Allahabad High Court has held that mere non filing of certified copy of the decision …
GST Form SRM-I enabled for manufacturers of Pan Masala and Tobacco. Form GST SRM-II will also be made available on the portal shortly. CBIC had issued Notification No. 04/2024 – Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the pan masala and tobacco, khaini, jarda, …
