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Allahabad HC's Order in Case of Excellentvision Technical Academy Pvt. Ltd. Vs State of UP

HC Emphasizes Need to Record Reasons in GST INS-01 Form Before Initiating Search U/S 67

On May 20, 2024, in the case of Excellentvision Technical Academy Pvt. Ltd. v. State of U.P. [Writ Tax No. 554 of 2023, the Allahabad High Court highlights the need for the Revenue Department to record reasons in INS-01 before initiating search proceedings under Section 67 of the Central Goods and Services Tax (CGST) Act, […]

Calcutta HC’s Order In Case of Sarkar Diesel & Anr. Vs. The Deputy Commissioner State Tax

Calcutta HC: GST Advance Ruling Only Binds Applicant, No Benefit for Third Parties

The case revolves around appeals by Sarkar Diesel & Anr. against orders by the learned Single Judge in three writ petitions, where interim relief was denied. The Calcutta High Court heard the appeals and writ petitions together. Central Issue In the Case of Sarkar Diesel The problem is whether the Joint Commissioner of State Tax, […]

Key Expectations from Budget 2024-25

Major Key Expectations from the Union Budget FY 2024–25 

In this post, you can find the key expectations of the Modi 3.0 government for the Union Budget FY 2024-25. We anticipate the Budget for 2024 to be announced in the second half of July 2024, after the conclusion of the Lok Sabha Elections 2024. This follows the National Democratic Alliance (NDA) securing a third […]

Madras HC’s Order in Case of Glamourose Vs. The Commercial Tax Officer

Madras HC Overturns Demand Order as GST Notices Were Only Uploaded on Portal, Denying Hearing Opportunity

The Madras High Court in a ruling set aside the GST demand order because of a lack of chance of hearing on a pre-deposit condition as the applicant lost to take part in the proceedings because of the lack of awareness of the notices issued. A writ petition has been filed by the applicant GLAMOUROSE […]

Delhi ITAT's Order In the Case of Chaudhary Stone Crusher Vs. ITO

Delhi ITAT Cancels Reassessment Order Due to Partner’s Land Mistakenly Considered as Firm’s Asset

In the matter of Chaudhary Stone Crusher vs. Income Tax Officer (ITO), adjudicated by the Income Tax Appellate Tribunal (ITAT) Delhi, the central issue related to the validity of reassessment proceedings commenced against the taxpayer’s firm for the assessment year 2011-12. Below is a summary of the matter and the tribunal’s decision: Background Chaudhary Stone […]

Common Time Limit for GST Notices and Tax Demand Orders

53rd Council Recommends Common Time Limits for GST Demand Orders and Notices

The Union Finance Minister Nirmala Sitharaman presided over the 53rd meeting of the GST Council (22nd June 2024) in New Delhi with the Revenue Secretary and CBIC Chairman. The meeting began at 2:00 PM, but, the Finance Minister addressed the public in the evening. Revisions in Section 73 and Section 74 of CGST Act, 2017 […]

Madras HC's Order for In Case of M/s. Vaduvambikai Enterprises vs State Tax Officer

GST Order Issued Without Hearing U/S75(4): Madras HC Directs for Reconsideration

The Madras High Court has remanded a GST order for reconsideration because of the absence of a mandatory personal hearing, as mandated under Section 75(4) of the Goods and Services Tax (GST) Act. M/s. Vaduvambikai Enterprises contested an order issued via the State Tax Officer without a personal hearing. Represented by P. Rajkumar, the applicant […]

New GSTR-1A Form

Simple to Know New Return Form GSTR 1A with Filing Process

The GST council has recommended one additional GST return Form, GSTR-1A. A new optional form, lets you change your GSTR-1 for a specific tax period. This means you can: Latest Updates Changes in GSTR-1A Before GSTR-3B Filing The Form GSTR-1A shall furnish, the flexibility feature in the amendment. GSTR-1A shall permit the assessees to revise […]

Odisha GST AAR's Order for M/S EFC Logistics India Pvt Ltd

AAR Odisha: GTA Can Claim GST ITC Based on the Supplier’s Tax Invoices U/S 16

In the matter of “In re EFC Logistics India Pvt. Ltd. (GST AAR Odisha),” M/S EFC Logistics India Pvt Ltd (after this referred to as the ‘Applicant’), filed an application for an advance ruling u/s 97 of the CGST Act, 2017, and the related section of the OGST Act. The petitioner is a Goods Transport […]

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