Category: GST
Ongoing investigation qua absconding person, cannot be a ground to deny bail to person against whom the investigations have been completed and the Complaint filed in the Court. In a recent judgment, Delhi High Court has granted bail to the accused of GST evasion holding that ongoing investigation …
No penalty u/s 129(3) of GST Act for non-filling of Part -B of the e-way bill due to technical glitch when there was no intention to evade payment of tax In a recent judgment, Allahabad High Court has held that penalty under section 129(3) of the GST Act …
When tax was paid by supplier in the form GSTR-01 & GSTR-3B, no adverse inference can be drawn against the purchaser on the premise that the registration of the seller dealer was cancelled subsequently. In a recent judgment, Allahabad High Court has quashed order passed under section 74 …
Simplified GST Registration Scheme – GSTN issues advisory for amended GST electronic Registration Scheme to grant GST registration in three working days. CBIC has amended Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, to introduce a Simplified electronic GST Registration Scheme to reduce the compliance …
GST Registration to be granted automatically and electronically within 3 Working Days w.e.f. 01/11/2025. Grant of GST registration electronically. CBIC has notified Central Goods and Services Tax (Fourth Amendment) Rules, 2025 vide Notification No. 18/2025-Central Tax dated 31/10/2025 from1st day of November, 2025. A new Rule 9A “Grant …
CBIC assigns proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 CBIC has issued Circular No. 254/11/2025-GST dated 27/10/2025 assigning proper officer under section 74A, section 75(2) and section 122 of the CGST Act, 2017. Till now no …
GST Act mandates personal hearing to be given to the party, either on written request, or against whom an adverse order is contemplated In a recent judgment, Hon’ble High Court of Uttarakhand has held that the scheme of the GST Act 2017 mandates that, in either of the …
Due date for filing Form GSTR-3B for the month of September 2025 extended to 25th October 2025 in view of Diwali festival Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 17/2025 – Central Tax New Delhi, the 18 …
ITC can not be denied to purchaser who had paid due taxes on invoice raised where the seller did not deposit the collected tax with the Government. In a recent judgment, Hon’ble Supreme Court has held that Input Tax Credit can not be denied to the registered purchaser …
Expiry of e-way bill before reaching destination will not attribute to intention to evade payment of tax In a recent case, the Allahabad High Court has reiterated that expiry of e-way bill before reaching destination due to breakdown of the vehicle will not attribute to intention to evade …
