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Search results for: TNGST

Madras High Court's Order for M/s.A.H. Enterprises

Madras HC: Before Placing A GST Order, It Is Mandatory to Have a Personal Hearing Opportunity

A.H. Enterprises Vs Deputy Commercial Tax Officer (Madras High Court) The Madras High Court in a significant judgment, in the case of A.H. Enterprises vs. Deputy Commercial Tax Officer [Writ Petition No. 35894 of 2023 dated January 04, 2024], highlighted the mandatory need to furnish a personal hearing under Section 75 of the Tamil Nadu […]

GSTR-3B Filing Due Date Revised Via GST Notification No. 55/2023

GST Notification No. 55/2023: GSTR 3B Due Date is Extended for Tamil Nadu’s Districts

The Tamil Nadu government has offered an extension for filing November’s GST returns, aiming to ease the burden on those significantly affected by Cyclone Michaung. Originally due on December 20, 2023, the deadline for submitting the monthly return form GSTR-3B for November 2023 under the TNGST Act and Rules, 2017, has been prolonged until December […]

Madras HC’s Order for M/s.Shewil Trading Company

Madras HC Orders Departmental Investigation into Unauthorized Use of Login ID, Enabling GST Evasion

The Madras High Court has instructed the state tax officer to probe the misuse of login IDs linked to potential tax evasion by unidentified individuals. Justice C. Saravanan’s bench noted the petitioner’s claim of a third party exploiting their login ID to file returns and funnel a substantial input tax credit to this unauthorized entity. […]

Recent High Court Cases Regarding Belated GST Return Filing

An Analysis of Court Cases on Belated GST Return Filing

The Indian government enacted the Goods and Services Tax Act on March 29, 2017, which took effect on July 1 of the same year. This act stands as the singular domestic indirect tax law applicable across the country, known as the Goods and Services Tax (GST). GST is a comprehensive tax imposed on both goods […]

Madras High Court's Order for M/S.Sri Renga Timbers

Madras HC: Petitioner Wrongly Filed a GST TRAN-1 Form Twice Credit Can’t Be Rejected

The Hon’ble Madras High Court has set aside the order issued by the Adjudicating Authority in the case of M/s. Sri Renga Timbers v. The Assistant Commissioner (ST) (FAC) [W.P. No. 22854 of 2023, August 17, 2023]. The court affirmed that legally availed credit cannot be refused, even if there were errors committed twice in […]

Madras HC’s Order for Luminous Power Technologies Private Limited

Madras HC: No GST Credit Notes Issued for Goods Returned Without Being Received by Recipient

No credit notes were issued under section 34 of the Central Goods and Service Tax Act, 2017 at the time of returning the goods without obtaining them via the receiver, Madras High Court (HC) ruled. Under Section 34 of the CGST Act, 2017 Purpose of Credit Note / Debit Note is functional merely if the […]

GST Circular No. 199/11/2023

GST Cir No. 199 for Clarification on ITC Eligibility, Head Office to Branch in States

In consideration of the suggestions of the 50th Goods and Services Tax (GST) Council, the Central Board of Indirect Taxes and Customs (CBIC) has released Circular No. 199/11/2023-GST on 17th July 2023, to simplify the taxability of services given by an office of an organization in one State to the office of that organization in […]

Tamil Nadu GST AAR's Order for M/s VBC ASSOCIATES

AAR: GST ITC Not Eligible on Goods & Services Using for Solar Panel Installation

The Tamil Nadu Authority for Advance Ruling (AAR) ruled that the petitioner, VBC Associates does not qualify for a claim of Input Tax Credit (ITC), under Section 17 (2) of the CGST /TNGST Act read with Rule 43(a) of CGST /TNGST Rules 2017, on the Goods/Services utilized in the installation of Solar Power Panels, which […]

TN Issues GST E-way Bills Guidelines Regarding Movement of Goods

TN Govt: Officers GST Levy Penalty on Delivery to Different Locations Not Listed in E-Way Bills

Towards the GST intelligence wing, a roving squad, the State Government of Tamil Nadu would have issued guidelines, in which the Government has directed that the officers levy a max penalty Under section 129 of the Tamil Nadu GST act for the cases in which the Ship to address in the GST e-way bill would […]

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