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Search results for: GST cess

Gauhati HC's Order In Case of Dharmendra Agarwal vs The Union of India and 2 ORS

Gauhati HC: GST Commissioner Must Justify Necessity of Arrest Alongside ‘Reasons to Believe’ U/S 69

It was held by the Gauhati High Court that Section 69 of the Central Goods and Services Tax Act 2017, which grants the power to arrest a Commissioner under the Act, needs the authority to not only record ‘reasons to believe’ that a taxpayer committed the specified offence but also determine the necessity to arrest. […]

Calcutta HC Order In Case of Britannia Industries Limited vs. Union of India

Calcutta HC: Writ Petitions Cannot Undermine GST Department’s Adjudication Process

Repeating that it will not interrupt the cases that need the fact-finding and adjudication that come in the domain, the Calcutta High Court instructed the manufacturer/ supplier to exhaust the statutory remedies given under the CGST Act, 2017 along with submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides […]

Madras HC's Order in the Case of Sri Murugan Typewriting Institute vs. The Deputy Commissioner (CT)

Madras HC: Excess Tax Payments Can Be Adjusted Against GST Pre-Deposit for Final Hearing

The Madras High Court in a ruling carried that the filed amount in excess of the admitted tax obligations can be adjusted against the pre-deposit need for a final hearing chance in Goods and Services Tax (GST) disputes. The applicant, Sri Murugan Typewriting Institute, is in teaching typewriting services and registered under the GST Act, […]

Gujarat Hc's Order in The Case of Otsuka Pharmaceutical India Pvt. Ltd. vs. Union of India & Ors

Gujarat HC: No Need for Certified Copy of GST Appeal Order When Accessible on Common Portal

The Gujarat High Court while quashing an order of the tax authority that rejected a GST Appeal due to non-submission of a certified copy has mentioned that when an appealed order is available on a common portal and could be accessed via the Appellate Authority then there must not be any requirement to submit a […]

Now File Form DRC-03A Instead of Form DRC-03 to Finalize Payment Adjustments

GST Portal Adds Form DRC-03A After Filing DRC-03 to Simplify the Voluntary Payment Process

The Goods and Services Tax (GST) portal has activated Form DRC-03A which allows the taxpayers to adjust or set off the voluntary payments against the order of demand. The same new form is been introduced Under Notification 12/2024, which is an addition to the GST compliance process. The DRC-03A form acts as a continuation of […]

SUV Manufacturers Face ₹10,000 Crore in GST Notices

Govt Issues ₹10K Cr GST Notices to Automakers for Unpaid Cess on Utility Vehicles

Tax notices have been issued by the central government for Rs 10,000 crore to the automobile manufacturers for ‘failing to pay the compensation cess’ under the Goods and Services Tax (GST) on utility vehicles. The taxes relate to utility vehicles sold before 2022 and consist of popular models like Mahindra’s Thar and Scorpio, Tata Motors’ […]

Summary of GST Notification No. 21/2024 on Central Tax

GST Notification No. 21/2024 on the Process for Waiving Penalty and Interest on Tax Demands U/S 73

The Central Board of Indirect Taxes and Customs (CBIC) in relief for the taxpayers facing tax demands from the previous fiscal years has issued GST notification No. 21/2024–Central Tax dated October 8, 2024, specifying the procedure and prerequisites for the exemption of interest, penalty, or both, concerning tax demands u/s 73 of the Central Goods […]

Himachal Pradesh HC's Order In Case of M/s Kundlas Loh Udyog Vs State of H.P. & Anr

Himachal Pradesh HC: State Authorities Can’t Transfer a Case to the GST Until They Complete Their Process

The Himachal Pradesh High Court said that the State and Central Governments have expanded the identical powers under the CGST and SGST Act and if any officer has begun proceedings then it cannot be transferred to another and he would be needed to issue process under the Act and ended logically. The Bench of Justice […]

Delhi HC's Order In Case of Retrovis Fashion Pvt. Ltd Vs Sales Tax Officer

Delhi HC Cancels GST Demand Order of ₹2.33 Cr Due to Non-Receipt of SCN and Inaccessibility of Portal

The Delhi High Court in a ruling has set aside a GST demand of Rs 2, 33, 46,912, crores, quoting the non-receipt of SCN and the inaccessibility of the GST portal following the death of the director and the forthcoming closure of the business. The applicant, Retrovis Fashion Pvt. Ltd challenged an order on April […]

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