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Search results for: Goods and Services Tax

GST Non-payment Cannot Invoke Section 74(1)

A Non-payment of GST Cannot Instigate an Action Under Section 74(1)

Section 74(1) of the Central Goods and Services Tax Act, 2017 states that if the proper officer suspects non-payment, short payment, erroneous refund, or wrongful availing/utilization of input tax credit due to fraud, willful misstatement, or suppression of facts to evade tax, they must serve a notice to the person liable for the unpaid tax […]

Delhi High Court's Order for Saroj Gagneja

Delhi HC: GST Registration Shall Be Cancelled on the Date of Filing of the Application Seeking Cancellation

In its recent ruling, the Delhi High Court has instructed the Goods and Service Tax (GST) registration cancellation, aligning with the date on which the application for cancellation of the registration was filed. The petitioner, Saroj Gagneja, filing a writ petition contested the directive whereby her GST registration was retroactively revoked. The petitioner had been […]

Patna HC's Order for M/s Micro Zone

Patna HC Reverts Appeal Dismissal Citing Conditions in GST Notification No. 53/2023

The Patna High Court in a recent ruling has overturned the dismissal of the GST petition and reinstated the petition, contingent on fulfilling the mentioned conditions shown in Notification No. 53 of 2023-Central Tax. Stressing the importance of complying with the legal timeliness at the time of considering the chance furnished via the related notifications […]

Delhi HC's Order for Roxy Enterprises

Delhi HC Directs to Restore GST Registration Due to Petitioner’s Incapacity to Update Address

In a recent ruling by the Delhi High Court, Roxy Enterprises raised concerns over the cancellation of its Goods and Services Tax (GST) registration. The court instructed the restoration of the GST registration after conducting a physical verification process, considering the petitioner’s inability to immediately update their address. Delhi High Court Order for Roxy Enterprises […]

GST Changes for MSMEs in 2023

All Significant Changes in GST for the MSMEs in 2023

As small businesses look ahead to further Goods and Services Tax (GST) reforms in the upcoming year, several crucial GST-related changes impacted MSMEs in 2023. Let’s take a swift look back at the significant events of the past year for these resilient small businesses that have navigated through regulatory shifts with determination. Validate the Units […]

MBMA Scheme Helps Officials for Sending GST Notices to Traders

MBMA Scheme Start Working to Clean up GST Fraudsters from Regime

Traders have been given notices by the Goods and Services Tax Department for issuing incorrect or fake invoices. These notices are based on data from the Mera Bill Mera Adhikar Scheme. The Central Board of Indirect Taxes and Customs (CIBIC) started this scheme to encourage the habit of creating bills and invoices during buying and […]

J&K and Ladakh HC's Order for GSTAT Establishment

JK & Ladakh HC: FM (India) to Submit a Reply by March 11, 2024 About GSTAT Establishment

The High Court of Jammu and Kashmir and Ladakh has issued an order to the Ministry of Finance, Government of India, asking the department to respond to the Public Interest Litigation (PIL) plea. The plea urges to set up the Goods and Services Tax (GST) Appellate Tribunal in the region. The court acknowledged the difficulties […]

Benefit to Industry If Electricity Comes Under GST Regime

Deloitte Report Shows Positive Impact If Electricity Comes Under GST

The government is exploring the inclusion of electricity within the goods and services tax (GST) framework. The Union Power Ministry is actively assessing its potential effects on various fronts such as industry, state revenues, and household electricity expenses. Historically, electricity, along with commodities like petrol, diesel, and natural gas, has existed outside the realm of […]

Delhi High Court's Order for M/S SK Enterprises

Delhi HC: Fraudulent Allegations Must Be Clearly Explained in GSTIN Cancellation Notice

The Delhi High Court for the case of M/S SK Enterprises Vs. Principal Commissioner of GST held that the GSTIN Cancellation Notice should set out bogus allegations. The present petition impugning the order on 19.07.2023 (hereafter ‘the impugned order’) has been filed by the applicant revoking the GST registration of the applicant w.e.f. 23.05.2022. On […]

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