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Search results for: CGST

Bombay High Court In Case of NTT Data Business Solutions Pvt Ltd vs. Union of India

CBIC Extended SCN and Order Deadlines; Bombay High Court Stays Garnishee GST Notice

The Bombay High Court citing CBIC Notification No. 56/2023-Central Tax dated December 28, 2023, which extended the deadline for issuing show cause notices (SCNs) and orders, granted an interim stay on the garnishee notice. The State Tax Officer, Thane Division, Thane (Respondent No. 3) issued a Garnishee GST Notice in Form DRC-13 dated February 14, […]

Gujarat GST AAAR's Order for M/s Devendra Kantibhai Patel

Gujarat AAAR Reverses AAR’s Decision, Grants GST Exemption on Govt Consultancy Services

The Gujarat Appellate Authority for Advance Ruling (AAAR) has overturned a prior ruling on Devendra Kantibhai Patel’s GST obligations for consultancy services provided to the Roads and Buildings (R&B) Department of the Gujarat government. The original Advance Ruling (GAAR) had refused the claim of Patel for exemption under Notification No. 12/2017-CT (R), which exempts pure […]

Gujarat HC's Order in The Case of M/S. Kapton Alloys Private Limited vs State of Gujarat

Gujarat HC Quashes GST Order for Adjudicating Authority’s Failure to Consider Taxpayer’s Hearing Request

A GST demand order issued against Kapton Alloys Private Limited has been set aside by the Gujarat High Court, citing a breach of the principles of natural justice. The court ruled that the adjudicating authority failed to provide a personal hearing, even after the taxpayer requested one. Under Articles 226 and 227 of the Constitution, […]

New Virtual Hearing Guidelines for All Taxation Matters on GST, VAT, MV Act, and Stamps Act

Rajasthan State GST Dept Issues New Guidelines on Virtual Hearings

The Rajasthan government’s GST Department issued fresh guidelines on virtual hearings dated 20.02.2025. The Guidelines have been furnished in pursuance of para 143 of the Budget Speech 2025-26 and in the exercise of the power granted under section 168 of the RGST Act, 2017. The circular emphasizes that in Rajasthan, provisions have been established for […]

GSTR-2B and GSTR-3B Data Reconciliation Process in Gen GST Software

Easily Reconcile GSTR-2B and 3B Data via Gen GST Software

What are GSTR-2B and GSTR-3B? GSTR-2B is a system-generated statement that furnishes information about all inward supplies or purchases, including information on eligible and ineligible Input Tax Credits (ITC) for a tax period. It acts as a verification tool, auto-populated based on the GSTR-1, GSTR-5, and GSTR-6 filed via suppliers. GSTR-3B is a self-declared monthly […]

Gujarat HC's Order in The Case of Patanjali Foods Ltd. vs. Union Of India & Ors

Gujarat HC Reinstates Patanjali’s ₹1.7 Crore GST ITC Refund After Revenue Recovery Attempt

The Gujarat High Court ruled in favour of Patanjali Foods Ltd. (Patanjali), keeping the refund of unutilized Input Tax Credit (ITC) of Rs 1,70,07,091, which was initially granted but subsequently desired to be recovered by the revenue. The applicant, Patanjali Foods, is a foremost manufacturer and seller of edible oil who applied for an ITC […]

West Bengal GST AAR's Order for TCG Urban Infrastructure Holdings Private Limited

WB AAR: 18% GST to Be Levied on Hiring of Air Conditioning and Fire Extinguishing Systems

The West Bengal Authority for Advance Ruling (AAR) ruled that the hiring of fitted assets, including air-conditioning systems, fire sprinklers, diesel generator (DG) sets, and electric installations, is categorized as a leasing or rental service and is subject to an 18% Goods and Services Tax (GST). The AAR made the ruling against an application submitted […]

GST Credit Notes: 2 Months to Accept/Reject

Govt May Grant GST Payers a Two-Month Window for Credit Note Acceptance and ITC Adjustment

The government, in relief to Goods and Services Tax (GST) payers, seems to have revised the rules of Central GST (CGST), permitting the recipients of goods and services up to two months to accept or reject a credit note and adjust the Input tax credit as per that. The taxpayers currently using the Invoice Management […]

Resolving GST Registration Uncertainties

A New Guide for Clarifying Main GST Registration Issues

An Overview of GST and the Requirements for Registration Goods and Services Tax (GST) is a comprehensive indirect tax imposed on the supply of goods and services in India. The GST regime was introduced in 2017, which has substituted multiple cascading taxes like excise duty, VAT, and service tax, facilitating the country’s taxation system. The […]

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