Powerd By SAG INFOTECH
Notifications can be turned of anytime from browser settings
The Orissa High Court in a recent judgement ruled that a pre-deposit under GST appeal could be incurred via Electronic Cash Ledger (ECL). The Petitioner, Kiran Motors urged to set aside the order dated 31.03.2023 passed by the Addl. Commissioner of Central Tax (CT) & Goods and Service Tax(GST) is that the appellate authority denied […]
The allegations of claiming the bogus credit could not be the basis for refusing the applications for the refund held by the Delhi High court until the same would be accomplished that the applicant does not obtain the goods or paid for them. The applicant is qualified for the GST ITC refund on the goods […]
According to the Delhi High Court, requests for Input Tax Credit (ITC) returns cannot be refused based only on suspicion and without any supporting documentation. The department was given the go-ahead to start processing reimbursement of Rs. 72,03,961/- based on the goods sent by the petitioner by the division bench of Justices Vibhu Bakhru and […]
The petitioner filed this writ petition because he was offended by the respondent WBGST Authority’s request that he return the amount in question, along with any applicable penalties and interest, which the respondent authorities claim was reimbursed in error. By an earlier decision of this court dated January 9, 2023, Mr. Bag, a learned advocate […]
A division bench of the Jharkhand High Court stated that the electronic cash ledger (ECL) is the only “e-wallet” and hence, the liability to furnish the interest arises on late filing of GSTR-3B return and debit of tax due from the Electronic Cash Ledger are independent. Justice Aparesh Kumar Singh and Justice Deepak Roshan see […]
The process for re-crediting the amount in the electronic credit ledger using FORM GST PMT-03A has been notified by the Tamil Nadu GST Department. If the refund is wrongly sanctioned, the amount paid by the taxpayer, along with interest and penalty, can be re-credited to the GST electronic credit ledger through Form PMT-03A. It came […]
Since the node given by the Supreme court to open the GST window towards furnishing the transitional credit post to 4 weeks the Goods and Services Tax Network (GSTN) told the assessee, that they will ease filing from 1st Oct 2022. “Hon’ble Supreme Court while hearing an application from GSTN, has allowed the extension of […]
The Madras High Court ruled that the last date to upload GST TRAN 1 for pursuing credit and correction of the credit should not be the same. The applicant, M/s.Interplex Electronics India Pvt. Ltd has strived for the respondents to credit the amount, for the input tax credit (ITC) of Rs. 16,21,227 and Rs. 4,24,136 […]
In an exemption to various taxpayers who have missed the statutory last date, the Supreme Court has mandated the Goods and Services Tax Network (GSTN) to permit a 2-month additional window from September 1, 2022, to October 31, 2022, to claim the transitional credit. GST TRAN-1 form and TRAN forms were drawn to permit the […]
