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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 […]

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 […]

Madras HC's Order In Case of M/s Jinvar Trading Company Vs Commercial Tax Officer

Mismatch in GSTR 3B & 1 Returns Because of 36% Tax Calculation on Specific Items: Madras HC Directs Reconsideration

The Madras High Court in a recent ruling remanded the case of GSTR 3B & GSTR 1 Mismatch emerged because of the GST (Goods and Services Tax) calculation at 36% for specific items for reconsideration as the department has recovered the amount of Rs.68,677 from the applicant through the way of debit from the applicant’s […]

Madras HC’s Order In Case of M/s.Crystal Granites Vs. The Assistant Commissioner (ST)

Madras HC Orders 10% Pre-Deposit Reconsideration Due to GST Liability Mismatch (GSTR 3B vs GSTR 2A)

A reconsideration of the matter has been ordered by Madras HC on a 10% pre-deposit condition concerned with the mismatch between GSTR 3B and GSTR 2A, following a failure to respond to the Show Cause Notice ( SCN ). The applicant, Crystal Granites contested the order because the show cause notice and the impugned order […]

Uttar Pradesh GST AAR's Order for M/S Savfab Buildtech Private Limited

UP AAR: GST Applies to Sale of Residential Units, Classified as Services Not Immovable Property

The sale of residential units of the project is not a sale of immovable property but a sale of services and GST is subject to be levied. Once, the GDA rejects the Completion Certificate to the applicant, the Completion Certificate cannot be stated to be considered approved, Uttar Pradesh Authority for Advance Ruling (AAR) ruled. […]

Simple to Understand GST Section 14

GST Section 14: Functions, Provisions and Payment Date

The GST regime in India is a faster system with the tax rates within the amendment by the Government. In finding the applicable tax rate for the supplies made at the time of these rate revisions, Section 14 of the Central Goods and Services Tax (CGST) Act, 2017, plays a vital role. This blog facilitates […]

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