Powerd By SAG INFOTECH
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The Rajasthan High Court, Jaipur Bench, ruled that issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act. The bench of Justice Pankaj Bhandari and Justice Shubha Mehta noted that the extent of Section 6(2)(b) and Section 70 of the CGST Act is different and distinct, since the […]
As per the Patna High Court under Article 226 of the Constitution of India, the extraordinary jurisdiction could not be invoked if the taxpayers’ losses file a legal plea to the Central Goods and Service Tax Act (CGST). The assessment order and the rejected appeal filed were been questioned by the M/s Punit Kumar Choubey […]
Hon’ble Delhi High Court for the case of Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] ruled that the limitation duration of two years under Section 54(1) of the Central Goods and Service Tax Act, 2017 (“the CGST Act”) […]
An assessment order passed without affording a personal hearing under Section 75(4) of the Goods and Service Tax (GST) Act, 2017 has been dismissed by the Single Bench of the Kerala High Court. The current writ petition has been submitted by Julie Jose, who is subject to the Central Goods and Service Tax (CGST) and […]
In the way of operations of businesses and the compliance of the laws of taxation the Goods and Services Tax (GST) regime in India has brought about important amendments. The enforcement of penalties for violations and non-compliance with the terms of the GST Act and Rules is one such feature that has acquired relevance under […]
What is Section 16 Under CGST Act? Section 16 of CGST ACT 2017 is concerned with the Input Tax Credit mechanism, which permits the assessee to offset the GST Input Tax Credit with the GST Output Tax Liability. The same shall assist in preventing the cascading effect of taxes and promote a seamless flow of […]
As per the provisions of section 54 of the CGST act, no GST refund of the unlisted ITC will be permitted in cases other than the i. Zero-rated supply made without payment of tax; ii. In which the credit has been collected on the basis of the tax rate on the inputs more than the […]
Through the present FY, a series of tax notices and summons has been sent to the assessee from the indirect tax council in Mumbai and some other tax zones in the country. The problems via letters and summons have related to the cases in which the assessee has chosen for the solution beneath the Sabka […]
The Central Board of Indirect taxes and Customs (CBIC) has recently released a notification regarding the retrospective amendment in Section 140 of the CGST Act 2017. This amendment shall come into action retrospectively from 1st July 2017. With it, the ministry finds its way to buy itself in to clear all the pending input tax […]
