• twitter-icon

Search results for: TN GST

Patna High Court's Order for National Insurance Co. Ltd.

Non-Functional GSTAT, Patna HC Fines GST Officer INR 5K for Illegal Recovery

In a recent judgment, the Patna High Court fined a Goods and Services Tax (GST) officer Rs 5,000 for engaging in what the court considered as coercive and unlawful attempts to recover the entire tax amount from an individual who was awaiting the statutory right to appeal before the non-functional Goods and Services Tax tribunal […]

Patna HC's Order for Flipkart Internet Pvt

Patna HC: An ECL Can Be Used to Make a Pre-deposit for an Appeal Under the GST Act, Not an Electronic Credit Ledger

In a recent decision, the Patna High Court declared that the pre-deposit for upholding an appeal following Section 107(6)(b) of the CGST/SGST Act can only be made using funds from the Electronic Cash Ledger, not the Electronic Credit Ledger. The division panel, consisting of Justices Madhuresh Prasad and Chakradhari Sharan Singh, concluded that the pre-deposit […]

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 […]

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 […]

Tamil Nadu GST AAR's Order for Shri R.Gopalsamy

TN AAR: GST Exemption on Rental Income for Storing Agricultural Products

For the case of Shri R.Gopalsamy, the Authority of Advance Ruling (AAR Tamilnadu) directed that the rent obtained via warehouse for storing the Agricultural Produce Exempt from GST. The Question and Ruling are as follows: Tamil Nadu GST AAR Ruling Applicant Name Shri R.Gopalsamy GSTIN of the applicant 33AEJFS5190J1ZO Applicant Samco Logistics LLP Tamil Nadu […]

GSTN Implement 2FA Authentication 1st Phase PB, CH, UK, RJ, & DL

 GSTN Initiates Two-Factor Authentication (2FA) to Secure Taxpayer’s Identity

The Goods and Services Tax Network (GSTN) has issued a notice advising the implementation of Two-factor authentication (2FA) on the GST portal nationwide starting December 1st, 2023. According to the advisory: To enhance the security of the GST portal, GSTN will introduce two-factor authentication (2FA) for taxpayers. The initial rollout of 2FA has been successfully […]

Kerala HC’s Order for Hilton Garden Inn

Kerala HC: Not Legal to Charge GST Interest for Failing to File GSTR-3B After GSTN Cancellation

The High Court of Kerala in the case of M/S. HILTON GARDEN INN Vs. THE COMMISSIONER OF KERALA GST has ruled that GST interest could not be imposed on the non-filing of GSTR-3B because of GSTN Cancellation. The current writ petition seeks to overturn Exhibit P-14, which instructs the petitioner to immediately pay the interest […]

Karnataka GST AAR's Order for M/s Loyal Hospitality Pvt. Ltd.

Karnataka AAR: Disposed GST Clarification Application from Restaurant Partners as Withdrawn by Applicant

The Karnataka Authority for Advance Ruling resolved the application seeking clarification on Goods and Service Tax (GST) related to utility charges generated by a company from its restaurant partners, as the applicant chose to withdraw their request. The applicant, Loyal Hospitality Pvt Ltd, under its brand ‘Kitchens @,’ is a trusted provider of centralized remote […]

Follow Us on Google News

Google News

Latest Posts

New Offer for Tax Experts

Huge Discount on Tax Software

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