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Search results for: CGST

SC's Notice In Case B/W Madras Tax Bar vs. Union of India

SC Releases Fresh Notice in Case of Madras Tax Bar vs. Union of India

Towards the petition that the Madras Tax Bar filed contesting the constitutional validity of sections 149 and 150 of the Finance Act of 2023, the Supreme Court has furnished the notice that asks for the substitute of sections 109 and 110 of the Central Goods and Services Tax Act of 2017. The specific areas under […]

Gujarat GST AAR's Order for Eimco Elecon India Limited

GJ AAR: Not Liable to Pay GST, If Employees’ Share of Canteen Charges Collected by CSP

GST for the applicant does not get levied on the amount which shows the portion of canteen charges of the employees collected via the applicant to the canteen service provider (CSP), Gujarat Authority for Advance Rulings (AAR) articulated. The Applicant is involved in the production and distribution of mining and construction equipment in India, with […]

Patna High Court's Order for M/s Narayani Industry

Patna HC: Delay Condonation Periods Can’t be Extend by Appellate Authorities Or Under Article 226

The Patna High Court has made an important decision regarding the constraints of Article 226 of the Indian Constitution in cases related to the Bihar Goods and Services Tax Act, 2017 (BGST). According to the court’s ruling, if a law specifies a particular time period for allowing delays, the Appellate Authority under Article 226 cannot […]

All-new GST Ledger for Tracking the Reversal and Reclamation of ITC

How Does ECRRS Work for GST ITC Reversal & Reclaim Tracking

To simplify and improve transparency in India’s taxation system, the Goods and Services Tax Network (GSTN) has introduced a new ledger called the Electronic Credit Reversal and Re-claimed Statement (ECRRS). This ledger allows taxpayers to easily track the reversal and reclamation of Input Tax Credit (ITC) on a specific date. This change is in response […]

GSTN Data Reveals All-time High E-way Bills in August 2023

GSTN Data Shows All-time High 9.34 Crore E-way Bills in Aug 2023

In August, there was a record-breaking number of 9.34 crore e-way bills generated, as per data from GSTN, the IT system for indirect taxes. This surpassed the previous high of 9.09 crore e-way bills in March of the same year. While GSTN hasn’t specified the exact reasons for this surge in GST e-way bill generation, […]

Kerala High Court's Order for M/s. Koduvayur Constructions

Kerala HC: Petitioner’s Duty to Check the Govt GST Portal After Reg Cancellation

In the case of Koduvayur Constructions vs. the Assistant Commissioner-Works Contract, State GST Department Kerala, and the Deputy Commissioner of State (Arrear Recovery) – 2023 (8) TMI 834, the honourable Kerala High Court ruled out a decision. The Hon’ble court held that the petitioner, M/s. Koduvayur Constructions, a registered dealer under the Central Goods and […]

CBIC GST Provisional Attachment Advisory for FY 2023-24

CBIC Notifes Process Via Advisory for GST Provisional Attachment U/S 83(2)

The process to comply with regard to section 83(2) of the CGST Act, 2017 when provisional attachment of property ceases to have an effect, the Central Board of Indirect Taxes and Customs (CBIC) is notified. “Keeping in view the convenience of taxpayers, the Board prescribes the procedure that in such types of situations, the Commissioner […]

Delhi HC's Order for M/s. Goyal Metal Udyog

Delhi HC: Unlawful for GST Authorities to Confiscate Cash on the Grounds of Suspicion of Black Money

In a recent ruling, the Delhi High Court has ordered the Goods and Services Authorities (GST) to release the cash seized by the authority under Section 67(2) of the Central Goods and Services Tax (CGST) Act, 2017 considering it black money. The court said the move was illegal and also ordered to provide a potential […]

Madras HC’s Order for Tvl.Raja Stores

Madras HC: GST Audit Limited to Registered Firms and Cannot Occur After Business Closure U/S 65

GST Audit under Section 65 of the Central Goods and Service Tax (CGST) Act, 2017 cannot be conducted after business closure, and can be performed only on registered entities, Madras High Court in a ruling witnessed. The applicant, Tvl.Raja Stores is a partnership firm doing business in the name and style of Raja Stores, which […]

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