08-May-2024

Challenging Section 7(1)(aa) of GST Act: Impact on Mutual Transactions

05-May-2024

Provisional attachment ceases to have effect after one year

02-May-2024

Corporate guarantee proceedings stayed pending a response from the CBIC

02-May-2024

Mere expiration of the e-way bill with no intention to evade tax does not warrant penalty under section 129 of the CGST Act

30-Apr-2024

Taxpayer liable for interest on erroneous ITC/GST Refund

29-Apr-2024

Show cause notice and adjudication order cannot be issued on the same date

25-Apr-2024

In computing the period of limitation for the appeal, the requisite time for obtaining a copy of the order should be excluded

23-Apr-2024

While Section 75(5) allows for up to three adjournments if sufficient cause is shown, it is not mandatory for the proper officer to grant three adjournments

21-Apr-2024

Multiple show cause notices issued by different officers for the same period and on the same issue to be combined and re-adjudicated by a single proper officer

21-Apr-2024

Non-mention of dispatch address in the invoice is a minor breach not inviting provisions of section 129. Mens rea is essential for imposition of penalty under section 129

18-Apr-2024

Benefit of ITC will accrue to the tax payer when he files the return and claim the ITC on self-assessment basis and not at the time he makes payment to supplier.

17-Apr-2024

Overlooking crucial aspects of the taxpayer’s reply and annexed documents renders the order unsustainable

15-Apr-2024

Recovery against a company director mandates subjective satisfaction that he/she was a director for the concerned period

15-Apr-2024

Cancellation with retrospective effect must entail proper justification

15-Apr-2024

Penalty and interest are unwarranted due to the payment delays attributable to the bank

15-Apr-2024

Taxpayer cannot be absolved of responsibility as a registered person to monitor the GST portal

09-Apr-2024

Orders merely uploaded on GST Portal and not served outside of GST Portal sent for re-adjudication

08-Apr-2024

No late fees for belated filing of GSTR 9C, if it is filed before commencement of amnesty scheme

08-Apr-2024

Dialysis machines falling under the HSN code '9018 90 31' are subject to a 5% IGST rate

08-Apr-2024

Order not adequately considering the taxpayer's reply sent for re-adjudication

08-Apr-2024

Mandatory to disclose the date, time, and venue of a personal hearing in show-cause notices

08-Apr-2024

Re-Adjudication order due to failure to attend SCN hearing following husband’s death

07-Apr-2024

Cancellation of registration with retrospective effect cannot be done mechanically and must be based on objective criteria

04-Apr-2024

Lacking a certified copy of the order is a technical ground that should not impede proper adjudication

04-Apr-2024

Filing of a DRC-01 for recovery of dues is independent of the cancellation of registration and does not constitute a valid ground to decline the cancellation request