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The order cancelling the GST registration of the applicant was passed in breach of the principles of natural justice and is therefore obligated to be set aside, Delhi High Court ruled. The judicial bench comprising Justice Vibhu Bakhru and Justice Amit Mahajan noted that if the petitioner’s GST registration is reinstated, the petitioner would need […]
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 […]
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 […]
In a recent ruling in the case of M/s Bhawna Khandelwal, the Authority for Advance Ruling (AAR Rajasthan) has held that the GST rate of 12% on medical equipment a Stadiometer and an Infantometer. Applicant is engaged in the business of supplying medical equipment Stadiometer, Infantometer, and other tools used in the healthcare sector and […]
In the case of In Re: M/s. Deepak Jain- 2023 (12) TMI 150, the Authority for Advance Ruling (AAR), Rajasthan, stated that when a residential property is rented out for commercial purposes, the Lessor is responsible for paying GST on a forward charge basis. Read Also:- An Overview of GST Liability U/S 85 for Business […]
The Gujarat Appellate Authority of Advance Ruling (AAAR) ruled that incentives obtained under the “Atma Nirbhar Gujarat Sahay Yojna” dated May 16, 2020, declared by the Gujarat Government can not be regarded as subsidies, and GST is subjected to be charged. The panel consisting of B V Siva Naga Kumari and Sameer Vakil has affirmed […]
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 […]
A GST assessee is permitted by the Bombay High Court to amend the bonafide mistake in the GST Form GSTR-1 beyond the set time duration. The petition contested a communication dated 27th September 2023 from the respondent-Deputy Commissioner, State Tax. In response to the petitioner’s application to modify or amend form GSTR-1 for the financial […]
The Kerala High Court clarified that officials are authorized to use their power of arrest according to Section 69 of the Kerala State Goods and Services Act, 2017 if they have reasonable grounds to believe that an offence under Section 132 has occurred and that custodial interrogation is necessary. Section 132 (1) outlines penalties for […]
