• twitter-icon

Search results for: Section 74

GST Instruction No. 13/2023 Related to DRC 01

Assam Govt Notifies Instruction No. 13/2023 Regarding DRC 01

The Assam GST Department released Instruction No. 13/2023-GST on December 26, 2023. This instruction is about the notices that were sent out using IIT Big Data Software.Notice No. CT/GST-40/2020/108 is about the IIT Big Data Software that the Assam Tax Department has bought to make their work easier. This software can automatically create notices (in […]

Madras High Court's Order for Smt.K.Malathi

Madras HC: No GST Liability on Director If it is Not Provable That the Company is Unable to Pay During Liquidation Proceedings

The recent ruling by the Madras High Court states that the director isn’t responsible for paying GST if it’s unclear whether the company can settle the dues during liquidation proceedings. During an inspection at SKMPL’s factory, State GST Officers seized documents leading to a show cause notice issued under Section 74 of the CGST & […]

Delhi High Court Order for Neeraj Paper Marketing Ltd

Delhi HC Directs for Refund as Authority Forced to Deposit GST by Assessee During Search

The department has been instructed by the Delhi High Court to give a refund amount that the petitioner has deposited through a payment of Rs. 23,70,000 in cash along with interest at a yearly rate of 6%. The two-member bench comprising Justice Vibhu Bakhru and Justice Amit Mahajan has noted that a sum amounting to […]

Delhi HC's Order for Lovelesh Singhal Prop Shivani Overseas

Delhi HC: Impermissible for Authorities to Force Taxpayers to Pay GST Without Following the Procedures

The officers are only permitted to force the assessee to pay the tax if they do not comply with the requisite process, notwithstanding that the same might be apparent that these taxes are left and liable to get paid, Delhi High Court ruled. Justice Vibhu Bakhru and Justice Amit Mahajan highlighted that the statement of […]

Allahabad HC’s Order for M/S Shree Krishna Traders

Allahabad HC: GST ITC Should Not Be Denied Due to Incorrect GSTIN in GSTR-1

The Hon’ble Allahabad High Court reviewed the matter of M/S Shree Krishna Traders Vs State of UP and another – 2023 (10) TMI 927 – Allahabad High Court and resolved the writ petition by overruling the impugned directive given. The court remitted the case back to the revenue division for further study, instructing them to […]

Madras HC's Order for M/s. Caterpillar India Pvt. Ltd.

Madras HC: No Tax Recovery As Per Differences B/W GSTR 1 & 3B Without Following CGST Rule 88C

In the case of M/s. Caterpillar India Pvt. Ltd. v. The Assistant Commissioner Chennai [WP No. 28092 of 2023 dated September 25, 2023], the Madras High Court granted the writ petition, affirming that recovery based solely on variations between Form GSTR-1 and Form GSTR-3B is impermissible without adherence to the prerequisites outlined in Rule 88C […]

Allahabad HC's Order in Case of M/S Rama Brick Field v/s. Additional Commissioner

GST Portal Keeps All Information Which The Division Must Confirm It: Allahabad HC Quakes Tax Penalty Order

The Allahabad High Court ruled that under the GST regime, all filed details and returns are accessible through the GST Department’s portal. Authorities can verify the tax amounts deposited post-GSTR-1 and GSTR 3B filing on this portal. Justice Piyush Agrawal, while cancelling the penalty order, stated that “Under the GST regime, all details are available […]

Allahabad HC's Order for Malik Traders

Allahabad HC: For Claiming GST Credit, Petitioner Must Prove the Transaction’s Genuineness Beyond Any Doubt

The Allahabad High Court’s recent ruling stipulates that an assessee is ineligible to claim input tax credit unless they successfully demonstrate unambiguous proof of the actual transaction and the physical movement of goods. Referring to Sections 16 and 74 of the UP Goods and Service Tax Act, 2017, Justice Piyush Agrawal stated that “it is […]

Tax Notices Accumulate - FMCG, Auto, and Insurance Companies Bear the Brunt

FMCG, Auto, & Insurance Cos Face the Repercussions of Accumulating GST Notices, Dabur is the Latest

Dabur India joined the growing list of companies that have received tax notices, as the Goods and Services Tax (GST) authorities issued a demand of over Rs 320 crore. Dabur India, a consumer goods company, has stated its intent to challenge this demand with the relevant authorities. In recent months, a variety of businesses spanning […]

Follow Us on Google News

Google News

Latest Posts

Best Offer in 2025

Powering India's Taxation Experts with Innovation

Upto 20% Off
Tax, ROC/MCA, XBRL, Payroll, Online GST

Limited Offer, Hurry

Easy to File Tax/GST Returns

Upto 20% Off on Tax Software

    Select Product*

    Current GST Due Dates