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The Kerala High Court, in a ruling, held that input tax credit for FY 2019–20 cannot be rejected on the ground of late filing of GST returns if the return was filed before the cut-off date of 30 November 2021, as stipulated under Section 16(5) of the Central Goods and Services Tax Act (CGST). The […]
The Andhra Pradesh High Court has established a significant ruling regarding best judgment assessment orders. According to the court, these orders, which are issued when a taxpayer fails to file their returns, are automatically considered withdrawn if the taxpayer later submits their returns along with the payment of tax, interest, and any applicable late fees […]
The petitioner, Shree Ambica Auto Sales And Service and another party, purchased vehicles and received a benefit called input tax credit (ITC) based on official tax invoices from their supplier. Later on, the supplier provided credit notes to the petitioners as a way to give discounts after the sale, as part of a promotional sales […]
The Allahabad High Court, production of toll plaza receipts is not mandatory to establish the actual movement of goods when transactions are supported by valid e-way bills, tax invoices, banking-channel payments, and proper disclosure in GST returns. The Court then ruled that State GST authorities could not investigate or adjudicate cases of Central GST taxpayers […]
The Madras High Court’s Madurai Bench has directed the Goods and Services Tax Network (GSTN) to consider technical measures to enable a taxpayer to file pending returns, following a default caused by the accountant’s failure to file GST returns for six months. In the case of Tvl. KRM Construction contested the cancellation of its GST […]
The Kerala High Court has made an important ruling regarding the Central Goods and Services Tax (CGST) Act of 2017. It was determined that Section 16(5) serves as a non-obstante provision, which means it can override the time limits stipulated in Section 16(4). The Court emphasised that as long as taxpayers file their returns by […]
The petitioner challenged the coercive actions taken by the State Tax Department under Section 79 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act) before the Allahabad High Court. These actions were initiated to recover tax dues arising from a best judgment assessment passed under Section 62(1) of the Act due to […]
The Gauhati High Court, in a ruling, stated that a proper officer will regard dropping GST cancellation proceedings if the taxpayers provide all the due returns and clear the outstanding dues, along with tax, interest, and late fees. Dhirghat Hardware Stores, a proprietorship firm represented by its proprietor, Mainur Islam, has filed a writ petition […]
Bombay High Court ruled on 14th October that a company’s GST returns cannot be disclosed under the RTI Act. The Aurangabad bench, single-judge Justice Arun Pednekar, stated that section 158(1) of the GST Act restricts the disclosure of information of GST returns to third parties and that section 8(1)(j) of the RTI Act also exempts […]
