Powerd By SAG INFOTECH
Notifications can be turned of anytime from browser settings
An assessment order passed without affording a personal hearing under Section 75(4) of the Goods and Service Tax (GST) Act, 2017 has been dismissed by the Single Bench of the Kerala High Court. The current writ petition has been submitted by Julie Jose, who is subject to the Central Goods and Service Tax (CGST) and […]
Jharkhand High Court held that the explanation inserted in Rule 89(4) of the CGST Rules, 2017, via Notification No. 14/2022-Central Tax on 05.07.2022, does not count as a clarificatory nature and therefore will be applied prospectively. The aforementioned decision was made following a legal petition. The petitioner’s GST refund claim had been denied because there […]
The Calcutta High Court has ruled that the Central Goods and Service Tax (CGST) Superintendent has no authority to issue a show cause notice (SCN) under Section 61 of the CGST Act, 2017. The appellants, M/s. Gopeshwar Iron and Steel Works Private Limited and Anr. argued whether the respondent authority could proceed with a notice […]
In these cases, nearly 14,000 petitions are due that comprise the goods and services tax also the council would be working to set the GST Tribunals. The number of GST pleas concerned with the Central GST Council are due at different levels surged to 14,227 between April and June in this financial year, as per […]
In the way of operations of businesses and the compliance of the laws of taxation the Goods and Services Tax (GST) regime in India has brought about important amendments. The enforcement of penalties for violations and non-compliance with the terms of the GST Act and Rules is one such feature that has acquired relevance under […]
The Bombay High Court has recently decided on the constitutionality of provisions within the Goods and Services Tax (GST) laws that pertain to the taxation of intermediary services provided to clients outside India. However, the court did not give any specific insights regarding the type of tax—whether it would be the central goods and services […]
What is Section 16 Under CGST Act? Section 16 of CGST ACT 2017 is concerned with the Input Tax Credit mechanism, which permits the assessee to offset the GST Input Tax Credit with the GST Output Tax Liability. The same shall assist in preventing the cascading effect of taxes and promote a seamless flow of […]
Before the GST tribunal is established, the Central Goods and Services Tax (CGST) department should offer a temporary provision to accept a taxpayer’s appeal by accepting a partial amount. Industrialists have requested the CGST department to grant a taxpayer’s appeal by accepting 20% of the entire amount owed until the appeal is decided. “The need […]
As per the provisions of section 54 of the CGST act, no GST refund of the unlisted ITC will be permitted in cases other than the i. Zero-rated supply made without payment of tax; ii. In which the credit has been collected on the basis of the tax rate on the inputs more than the […]
