Category: GST
Even if no response is filed by assessee to notices u/s 61 and 73 of GST Act, it was incumbent on the Department to pass an order in compliance of provisions of Section 75(6) of the Act In a recent judgment, Hon’ble Allahabad High Court quashed order passed …
Demand quashed as GST, interest and penalty demanded was in excess of the amount specified in the show cause notice issued. In a recent judgment, Hon’ble Allahabad High Court quashed the demand order issued by GST Officials on violation of section 75(7) as the amount of GST, interest …
High Court grants bail under the provisions of BNSS, 2023 in a case registered under Section 132 of the Punjab Goods and Services Tax Act, 2017. In a recent judgment, Hon’ble High Court of Punjab & Haryana has granted bail to the assessee under the provisions of Bharatiya …
Invoice/document numbers to be case-insensitive for the purpose of IRN generation w.e.f 01.06.2025 GSTN Advisory on Case Sensitivity in IRN Generation As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on …
Supplier ordered to compensate assessee GST demand & penalty imposed upon him due to GST paid to supplier was not reflecting in form GSTR-3B of the assessee. In a recent judgment, Hon’ble Allahabad High Court has ordered supplier to compensate and pay to the assessee/dealer the amount of GST …
CBIC clarifies various issues related to availment of benefit of Section 128A of the CGST Act, 2017 Based on the recommendations of the GST Council made in its 53rd and 54th meetings, a new section 128A was inserted in the Central Goods and Services Tax Act, 2017 and …
High Court quashed order cancelling GST registration on the ground of obtaining two separate registration for the same nature of business. In a recent judgment, Hon’ble Allahabad High Court quashed order cancelling GST restoration on the ground of violation of section 25(2) for obtaining two registration for the …
If seller is registered with GST department at the time of the transaction, no adverse inference can be drawn against the purchaser if the GST Registration of the seller is cancelled from a further date. In a recent judgment, Hon’ble Allahabad High Court has held that once the …
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttar Pradesh In view of the recent developments concerning the application process for GST registration, the following key points are important in the GST registration process. 1. Rule 8 of the CGST Rules, 2017 has …
Plea raised in response to the GST show cause notice, whether good, bad or indifferent, was required to be dealt with by the authority – High Court In a recent judgment, Hon’ble Allahabad High Court has quashed order passed u/s 73 of the UPGST Act holding that plea …
