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The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench at New Delhi, has ruled that when a contractor voluntarily remits the residual input tax credit (ITC) advantage determined via the Directorate General of Anti‑Profiteering (DGAP) to its principal, no separate anti-profiteering action is needed under section 171 of the Central Goods and Services Tax […]
One more chance needs to be provided to a septuagenarian woman, who failed to appear for a personal hearing relating to a ₹1,95,11,160 demand raised against her firm, the Delhi High Court asked the Customs Department. The applicant is the sole proprietor of the firm, who has a dealership agreement with M/s. Hindustan Petroleum Corporation […]
The Allahabad High Court, in a ruling, held that u/s 130 of the Central Goods and Services Tax Act, 2017, the proceedings dealing with confiscation of goods cannot be invoked only because excess stock is encountered in a survey. The court held that where stock discrepancies emerge, the appropriate statutory method is Section 73 or […]
The Delhi High Court, in a case involving retrospective cancellation of registration despite an amended place of business, directed that “the GST Department may re-inspect the petitioner’s new premises and obtain a physical inspection report”. The Division Bench, including Justice Prathiba M. Singh and Justice Shail Jain, cited that the officials of the GST Department […]
The Gujarat High Court, in an order issued a notice on a petition contesting the constitutional validity of the second and third provisions of Section 16(2) of the GST Act, which require the reversal of GST ITC when payment to the supplier is not filed within 180 days. The applicant, Priya Blue Industries Pvt Ltd, […]
The Kerala High Court has issued a ruling stating that a Goods and Services Tax (GST) registration that has been cancelled cannot be reinstated solely for the intention of claiming Input Tax Credit (ITC) as per Section 16(6) of the CGST Act, 2017. Under Section 16(6) of the Central Goods and Services Tax Act, 2017, […]
The Delhi High Court, Section 61(2) of the Goods and Services Tax Act, 2017 bars further action against the taxpayer, including any demand u/s 73. Section 61 authorises the proper officer to examine the return submitted by the registered person and notify them of any discrepancies found. Sub-section (2) states that if the explanation provided […]
The Supreme Court of India has rejected a public interest petition that called for stricter checks in the Goods and Services Tax (GST) registration process. This petition, brought by lawyer Rudra Vikram Singh, aimed to prevent the misuse of stolen Aadhaar and PAN details, which people were using to create fake companies. The bench, including Chief Justice of India […]
The Madras High Court referred the case back to the State Tax Officer (STO) and provided directions for recalculating interest and reviewing Input Tax Credit (ITC) claims. An order dated 25.02.2025 passed by the State Tax Officer, Bhavani Assessment Circle, Erode, has been challenged by A.S.R. Constructions (applicant). This order confirmed part of the demand […]
