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The High Court of Jharkhand in a ruling carried that the stagnant approach of filing plea u/s 107 of Central Goods and Service Tax (CGST), Act 2017 to the appellate forum post 1 year and 20 days delay shall not be considered and kept the GST registration cancellation. The applicant, M/s. Marang Buru Trust asked […]
Circular No. 239/33/2024-GST, dated December 4, 2024, has been issued by the Central Board of Indirect Taxes and Customs (CBIC) amending the provisions for the adjudication of the Show cause notices furnished via the officers of the Directorate General of Goods and Services Tax Intelligence (DGGI). Authority has been provided to the Additional Commissioners and […]
The provisional attachment u/s 83 of the CGST Act ceases post 1 year and could not be attached again without providing a fresh reason, the Rajasthan High Court mentioned. The Division Bench, including Chief Justice Manindra Mohan Shrivastava and Justice Ashutosh Kumar, was dealing with a matter in which the taxpayer contested the attachment of […]
New functionality for biometric-based Aadhaar authentication and document verification for GST registration applicants in Madhya Pradesh, w.e.f November 27, 2024, has been introduced under the GST Network (GSTN). The very change is as per Rule 8 of the CGST Rules, 2017, which allows the applicants to be identified on the GST portal via data analysis […]
The Ministry of Finance, through Notification No. 5063(E), has presented significant amendments to the jurisdiction of State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 109 of the CGST Act, 2017. A reorganization of district jurisdictions for efficiency in GST dispute resolution is been ensured from this update posted in the […]
Under the Central Board of Indirect Taxes and Customs (CBIC) the Ministry of Finance issued Notification No. 27/2024-Central Tax dated November 25, 2024, notifying the list of Goods and service tax commissioner to pass an order to the Directorate General of Goods and Services Tax Intelligence issued notices. On December 1, 2024, the same notification […]
It was quoted by the Kerala High Court that the medical condition mentioned by the taxpayer is not enough grounds to ease the condoning of a four-year delay in appeal filing. The Bench of Justice Gopinath P. noted that “the assessee has not made out any ground for grant of relief in the writ petition. […]
It was cited by the Kerala High Court that financial grants furnished before the taxpayer for encircling daily functional expenses are not entitled as payment (consideration) for any services that the taxpayer may be furnishing and are not accountable to tax. The Bench of Justice Gopinath P. observed that “The assessee has only received grants […]
The Invoice Management System (IMS), effective from October 1, 2024, has been introduced to simplify and standardize the process of claiming Input Tax Credit (ITC) in GSTR-3B returns. Previously, taxpayers would often claim ITC based solely on GSTR-2B without thorough reconciliation, which they used to file for the ITC in their 3B filings. With the […]
