Category: GST
Order denying ITC u/s 16(2) for non payment of GST by seller quashed by High Court holding that purchasing dealer cannot be left at the mercy of the selling dealer. Ina recent judgment, Allahabad High Court has quashed order denying ITC u/s 16(2) for non payment of GST …
System generated notice cancelling GST registration is quashed and set aside by Allahabad High Court System generated notice cancelling GST registration is quashed and set aside by Allahabad High Court holding that power lies with the officers and not with the system and notice which is system generated …
Allahabad High Court dismissed Patanjali challenge to GST penalty of more than 273 crores on charges of indulging in circular trading of paper tax invoices without actual supply of goods. In a recent judgment, Allahabad High Court dismissed the challenge of Patanjali to GST penalty of more than …
Negative blocking of Electronic Cash Leger – Supreme Court dismissed SLP of the GST Department challenging the order of Delhi High Court In a recent judgment, Supreme Court has dismissed SLP of the GST Department challenging the order of Delhi High Court directing lifting of negative blocking of …
Waiver of late fee payable for delay in furnishing FORM GSTR-7 for June 2021 onwards Waiver of late fee payable u/s 47 of Delhi GST Act 2017 by any registered person, required to deduct tax at source for delay in furnishing return FORM GSTR-7 for the month of …
In terms of Section 75(4) of GST Act, 2017 it is incumbent to grant an opportunity of personal hearing even if the same is not asked for. In a recent judgment, Hon’ble Allahabad High Court has reiterated that in terms of the mandate of Section 75(4) of GST …
Under GST provisions determination of tax can not take place against a deceased person. Section 93 only deals with liability to pay tax In a recent judgment, Allahabad High Court has held that under GST provisions determination of tax can not take place against a deceased person. The …
Changes in the GST refund filing process under the category on account of Refund by Recipient of deemed export. GSTN has made the following changes in the refund filing process under the category “On account of Refund by Recipient of deemed export”: 1. Refund applications under this category is …
GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a nullity In a recent judgment, High Court has held that GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a …
CBIC issues instruction on non/partial production of records/information for C&AG Audit CBIC has issued Instruction No. 05/2025-GST dated 02.05.2025 to ensure timely production of records/information for C&AG audit. C&AG in its Audit Report – Indirect Taxes – GST (Report No. 7 of 2024) has stated the fact of …
