14-Mar-2024
Interim IGST Exemption granted for Child’s Rare Disease Medicine
View More Details13-Mar-2024
Where taxpayer avails lower amount as ITC than the amount reflected in the GSTR 2A, the conclusion that the taxpayer wrongly availed of ITC indicates non application of mind
View More Details11-Mar-2024
Retrospective cancellation of registration is unwarranted merely because a taxpayer has not filed the returns for some period
View More Details10-Mar-2024
Refund Appeal rejection: Condonation of delay of 7 months allowed
View More Details06-Mar-2024
Denial of ITC due to a mismatch between GSTR-2A and GSTR-3B is unsustainable without providing a statement of mismatch as required by Section 73(3)
View More Details05-Mar-2024
Taxpayer need not pay the interest on the Input Tax Credit (ITC) availed and reversed but the same has not been utilized
View More Details04-Mar-2024
Remittance for Re-Adjudication: Proper Officer's Consideration of Detailed Reply in GST Case
View More Details03-Mar-2024
Registration cancellations should not be mechanistic and must be based on objective criteria rather than subjective discretion
View More Details29-Feb-2024
Penalty u/s 129(3) is justified as the taxpayer could not explain the absence of invoice and e-way bill with a proper and reasonable explanation
View More Details29-Feb-2024
Interest on delayed refunds is automatically payable and does not depend on a claim made by the taxpayer
View More Details28-Feb-2024
ISDs have a right to transition ITC under the CGST Act
View More Details28-Feb-2024
No ruling on classification of 'Jac Olivol Herbal Body Oil' as members differ
View More Details28-Feb-2024
Fair price shop dealer’s commission would NOT be chargeable to GST. AAR ruling set aside
View More Details27-Feb-2024
Department obligated to consider extension of Personal Hearing requests
View More Details27-Feb-2024
Section 74 proceedings not sustainable if tax and interest settled under section 73 before SCN issuance
View More Details27-Feb-2024
Online Platform Operator involved in Sale of Digital Gold is an Electronic Commerce Operator
View More Details26-Feb-2024
Improper Consideration of Reply and Remittal for Re-adjudication under Section 73 of the CGST Act
View More Details26-Feb-2024
Proper officer must adequately consider the petitioner's replies during adjudication. Matter to be remitted for re-adjudication
View More Details26-Feb-2024
Turnover for applicability of E-invoices can be based on rectified annual return GSTR-9
View More Details26-Feb-2024
System generated orders without application of mind cannot be used to cancel registrations
View More Details25-Feb-2024
Since cash is not considered goods but falls within the definition of "money", it cannot be seized under the provisions of the GST Act
View More Details25-Feb-2024
Involuntary deposit made by the taxpayer during search is liable to be refunded along with statutory interest
View More Details22-Feb-2024
Adjudication by the same officer who conducted the inspection violates principles of natural justice
View More Details22-Feb-2024
Order classifying Toilet Cleaner (Harpic, Lizol etc) under HSN '3402' set aside as the objections raised by the petitioner were not considered
View More Details22-Feb-2024
Updating the e-waybill to reflect changes in the vehicle number suffices to avoid penalties for discrepancies in the consignment note
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