Category: GST
Assessee not cooperating and not providing information in response to notice gave a reasonable belief that sole intention was to evade the tax. In a recent judgment the Hon’ble Patna High Court has held that if the assessee is not cooperating and participating and the materials indicated that …
Non payment of GST on the basis of condition in work order that GST will be paid by the purchaser of the goods, amounted to short payment In a recent judgment, Hon’ble Allahabad High Court held that liability to pay the GST is on the supplier & non …
GST order quashed for not considering the reply filed and not providing an opportunity of personal hearing before passing the order. In a recent judgment, Karnataka High Court quashed and set aside GST order passed without considering the reply filed and not providing an opportunity of personal hearing …
GSTN Advisory on reporting values in Table 3.2 of GSTR-3B GSTN has issued an advisory cum FAQs on reporting values in Table 3.2 of GSTR-3B from April 2025 tax period 1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN …
Why cannot be the date of submission of reply and the date of personal hearing be the same, we are not aware of any such law – Allahabad High Court In a recent judgment, Hon’ble Allahabad High Court has dismissed the Petition of the assessee against the 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 …
