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Search results for: sgst cgst

Gauhati High Court's Order for Mohan Singh

Gauhati HC: Not Permissible Similar Proceedings in Respect Under CGST/SGST of the Same Period

The two parallel proceedings towards the same period are not permissible under the CGST/SGST Act, Gauhati High Court ruled. Section 6 of the CGST/SGST Act, specifically Section 6(2), suggests that once a proceeding is started in either of the two Acts, another proceeding for the same period under the other Act cannot be initiated, the […]

Kerala HC’s Order for Chukkath Krishnan Praveen

Kerala HC Permits GSTR-3B Rectification as ITC Claimed as IGST Instead of SGST and CGST

The Kerala High Court in the case of Chukkath Krishnan Praveen Vs. The state of Kerala permitted the rectification of GSTR-3B because GST ITC claimed as IGST rather than CGST and SGST. As Per the Official Judgment Ms N S Shamila learned Counsel for the petitioner, and Ms Jasmin M M learned Government Pleader for […]

Bombay HC's Order for Dharmendra M. Jani and A.T.E. Enterprises

HC Supports GST Liability on Intermediary Services, Didn’t Confirm SGST, CGST or IGST

The Bombay High Court has recently decided on the constitutionality of provisions within the Goods and Services Tax (GST) laws that pertain to the taxation of intermediary services provided to clients outside India. However, the court did not give any specific insights regarding the type of tax—whether it would be the central goods and services […]

CBIC Clarification Over Wrongly Paid GST Amount

Mistakenly Paid GST Amount (IGST or CGST, SGST) for Inter or Intra-state Now Refundable

The Central Board of Indirect Taxes and Customs (CBIC) mentioned that the amount of CGST, SGST, or IGST improperly filed for intra-State or inter-State shall be refunded in 2 years. The board has obtained representations sought for clarification upon the problems towards the refund of the tax which is filed mistakenly as mentioned in section […]

Nashik GST Collection 12% Hike

Nashik Division Witnesses Clear Hike of 12% in its SGST/CGST Collection

Nashik division has witnessed a hike in its Good and Service Tax (GST) revenue collection. The considerable growth of 12.36% was seen in the Jan-April period of FY 2019-20 when compared to the same in FY 2018-19. The gross revenue GST collection Comparing with the numerals of January 2019, a clear hike of 12% is […]

SGST IGST CGST Full Form

Meaning of SGST, IGST, CGST with Input Tax Credit Adjustment

GST the goods and service tax is a reformative financial taxation scheme introduced in Indian constitution recently for structuring all the business units into the database of tax paying organization with equal consideration. The goods and service tax are implemented to subsume all the indirect taxes.

Kerala HC’s Order for Ansil Ibrahim and Nahasshukoor

Kerala HC Upholds Constitutional Validity of GST Section 16(2)(c) and CGST Rule 36(4)

The High Court of Kerala at Ernakulam has dismissed two writ appeals challenging the constitutional validity of specific provisions under the Central Goods and Services Tax (Central GST) Act and Rules. The pleas were filed by two businessmen, Nahasshukoor, proprietor of M/s N. S. Metals, and Ansil Ibrahim, proprietor of M/s Light House, both located […]

Patna High Court's Order for M/s Punit Kumar Choubey

Patna HC: Article 226 Can’t be Invoked if Statutory Appeal Under CGST Act Not Filed by Assessee

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 […]

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