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Search results for: GST provisions

MP HC's Order In Case of Deepak Singhal vs Union of India and Others

MP HC: Officials Can’t Use IPC Provisions for Tax Offences Covered by the GST Act

The Madhya Pradesh High Court carried that Goods and Services Tax (GST) authorities cannot invoke penal provisions of the Indian Penal Code (IPC) when the alleged offence comes within the GST Act [Deepak Singhal v. Union of India and Others]. A Bench of Justices SA Dharmadhikari and DV Ramana quashed criminal proceedings initiated against a […]

Simple to Understand GST Section 14

Section 14 of the GST Act: Functions, Provisions and More

The GST regime in India is a faster system with the tax rates within the amendment by the Government. In finding the applicable tax rate for the supplies made at the time of these rate revisions, Section 14 of the Central Goods and Services Tax (CGST) Act, 2017, plays a vital role. This blog facilitates […]

Chhattisgarh Govt Adds New GST E-Way Bill Provisions

State Govt Introduces New Provisions in GST E-Way Bills to Prevent Tax Evasion

Chhattisgarh govt has issued a new notification, in a move desired to strengthen the monitoring of evasion, immediately effective, requiring the generation of e-way bills for all intra-state goods movement over ₹50,000. The very decision depicts the elimination of the earlier exemptions that authorize specific goods to be transported within the state without an e-way […]

Delhi HC Verifies Anti-profiteering Provisions Under GST

Delhi HC Affirms Legitimacy of Anti-Profiteering Provisions in GST for Over 100 Companies

On Monday, the Delhi High Court affirmed the constitutional validity of the anti-profiteering provisions within the Goods and Services Tax (GST). Over 100 companies, including Hindustan Unilever, Patanjali, Jubilant Foodworks, and Phillips, had filed petitions challenging these provisions. The court ruled that these provisions specifically address the necessity for a proportional reduction in prices when […]

Calcutta HC's Order for M/S. BBA Infrastructure Limited

Calcutta HC: GST Rule Under Section 16(4) Legally Valid Despite Overriding Effect of ITC Provisions

The Calcutta High Court upheld the constitutionality of Section 16(4) of the Central Goods and Services Tax Act, 2017, emphasizing the importance of adhering to time limits for filing Goods and Services Tax Returns over the legal right to claim Input Tax Credit (ITC). The order in appeal on 04.01.2023 is been contested by the […]

Allahabad HC's Order for M/S Vivo Mobile India Private Ltd

Allahabad HC Rejects Rs. 235 Cr GST Demand Against Vivo, Asserts Circular Can’t Override Statutory Provisions

The Allahabad High Court has invalidated a demand of Rs. 235.52 Crores imposed on Vivo Mobile India Private Limited by GST Authorities through an order under Section 74(9) of the Goods and Service Tax Act 2017. In a ruling issued by the bench consisting of Justices Saumitra Dayal Singh and Vinod Diwakar, Vivo Mobile was […]

Arunachal Pradesh GST Act Got Some Significant Reforms

Arunachal Pradesh Govt Amends GST Bill 2023 for Adding New Provisions

The Goods & Services Tax Bill, 2023 has been passed by the Arunachal Pradesh assembly in its revised form. The bill comprises 26 clauses revising different sections of the Arunachal Pradesh Goods & Services Tax Act, 2017 for inserting new provisions, replacing existing rules, or overlooking some provisions. Inside the APGST act some revisions have […]

New Amendments in Odisha GST Bill, 2023

Odisha Cabinet Approves Amendments in GST Bill for Simplifying Provisions

The Odisha Goods and Services Tax (Amendment) Bill, 2023 has been approved by the State Cabinet, chaired by the Chief Minister of Odisha, Naveen Patnaik. This Bill proposes to provide certain facilities and tax authorities in the state, while also simplifying the existing provision. According to the amended Bill, appeals against decisions made by the […]

Details of GST Section 67

Provisions, Conditions & Validity of Cash Seizure As Per GST Aspect

It’s hard to get a single answer to the question. In any Tax administration, the authority to Inspect, Search and Seize are necessary not only to protect the revenue exchequer of the government but also to protect the interest of the genuine taxpayers. The Tax authorities are expected to use these powers since the basic […]

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