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Kerala HC's Order In the Case of Kerala Infrastructure and Technology vs. Union of India

Kerala HC: Financial Grants for Daily Operations Are Not Considered for Services and Not Liable for GST

It was cited by the Kerala High Court that financial grants furnished before the taxpayer for encircling daily functional expenses are not entitled as payment (consideration) for any services that the taxpayer may be furnishing and are not accountable to tax. The Bench of Justice Gopinath P. observed that “The assessee has only received grants […]

Kerala HC's Order In Case of Mariya Agencies vs. the State Tax Officer

Kerala HC Allows One-Time E-Filing of GST ITC-01 Due to Technical Issues in Uploading

The Kerala High Court granted a petitioner the chance to upload their GST Input Tax Credit (ITC) details after failing to do so earlier due to technical issues. The court directed the 5th respondent to enable the GST portal to file this Form. The petitioner, Mariya Agencies, is a registered supplier of electrical goods under […]

Biometric-Based Authentication for GST Registration to Start Soon in Madhya Pradesh

Biometric Authentication to Be Operational Soon in Several GST Service Centres in MP

Biometric Aadhaar authentication is set to be introduced at 46 GST service centres across Madhya Pradesh to address issues of fraudulent GST registrations at the initial stages. The objective of this initiative is to improve the registration process by identifying and stopping activities of fake taxpayers, to cease the revenue leakage for the government. These […]

Kerala HC's Order In the Case of M/s. Reinstate Renovation Solutions vs. The Assistant State Tax Officer

Kerala HC Overturns Denial of Input Tax Credit, Citing GST Notification Under Section 16(5)

The Kerala High Court in a case set aside the refusing Input tax credit under the Central Goods and Service Tax ( CGST ) Act, 2017 in consideration of notification on provision under section 16(5) of the act. The applicant Reinstate Renovation Solutions, has approached the court being dissatisfied with the fact that the applicant […]

Bombay HC's Order in The Case of M/s Schulke India Pvt. Ltd. vs. Union of India Through the Revenue Secretary

Bombay HC Overturns Center’s Decision to Set 18% GST Rate on Hand Sanitizers

In an important case, the Bombay High Court ruled on Monday and invalidated a 2020 press release from the Union Ministry of Finance. This press release had put alcohol-based hand sanitizers under the category of “disinfectants” which is subject to an 18% Goods and Services Tax (GST). The court highlighted that such product classifications fall […]

TDS Concept Under GST for the Metal Scrap Industry

TDS Concept for the Metal Scrap Industry Under GST

The provisions for Tax Deducted at Source (TDS) under GST as specified in section 51 of the CGST Act, were initially restricted to the government entities and public sector units (PSUs). Below mentioned are the suggestions of the GST council in its 54th meeting, the Notification No. 25/2024-CT dated 9th October 2024 has been issued […]

Kerala HC's Order In Case of Elsy Joy vs. The Deputy Commissioner Of State Tax

Kerala HC: GST Assessment Order Passed Before the Time to File a Reply Expires Are Subject to Being Set Aside

It was mentioned by the Kerala High Court that any assessment order furnished before the permitted time for filing a response has no legal validity and can be overturned. The Bench of Justice Gopinath P. marked that “…….the assessee had filed an appeal against the order is no ground to refuse relief to the assessee […]

Gujarat HC's Order For PMW Metal and Alloys Pvt. Ltd. VS Union of India & Ors.

Gujarat HC: GST Credit Can’t Be Blocked in the ECL if the Balance Is Nil or Insufficient

It was mentioned by the Gujarat High Court that no blocking of the credit in the electronic credit ledger is there if the available balance is not enough. The Division Bench, including Justices Bhargav D. Karia and Niral R. Mehta, was hearing a case where the taxpayer argued that the blocking of Input Tax Credit […]

Kerala HC's Order in the Case of K.T. Saidalavi vs. The State Tax Officer

Kerala HC Rules Issuance of Summons U/S 70 of GST Act Does Not Constitute Initiation of Proceedings U/s 6(2)(b)

It was carried by the Kerala High Court that the initiation of an inquiry or the summons issuance u/s 70 of the CGST Act could not be regarded to be the initiation of proceedings for the objective of section 6(2)(b) of the CGST Act. The Bench of Justice Gopinath P. noted that the term ‘initiation […]

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