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Search results for: GST Act

Gujarat HC's Order In The Case of M/s. Akash Agro Industries Limited Versus State of Gujarat & Ors.

Gujarat HC: Circulars Can’t Apply Prospective GST Notifications Retrospectively

The applicant has sent refund requests under section 54 of the Gujarat GST Act, 2017, for several tax periods from August 2018 to January 2019. These refund requests were made within the allowed time limit set by section 54, which was extended by notifications related to the COVID-19 pandemic. Adjudicating authority rejected the refund applications […]

BCAS Requests a 3-Month Extension for GSTR-9 & GSTR-9C Filing

BCAS Urges 3-Month Extension for GSTR-9 and 9C Filings as FY 2024-25 Deadline Nears

As the deadline for the FY 2024-25 GST annual returns approaches, the Bombay Chartered Accountants’ Society (BCAS) has officially submitted a request for an extension on the filing of Form GSTR-9 and Form GSTR-9C. This representation underscores the need for additional time to ensure compliance with GST regulations. An extension of the due date to […]

Mumbai ITAT's Order in the Case of Oceaneering International GmbH vs. DCIT (International Taxation)

ITAT Mumbai: GST Collected by Non-Resident Assessee Excluded from Gross Receipts for Computing Presumptive Income U/S 44BB

The Income Tax Appellate Tribunal (ITAT), Mumbai, has delivered an important ruling on the treatment of Goods and Services Tax (GST) for non-resident taxpayers. According to the tribunal’s decision, GST collected by a non-resident assessee must be excluded from ‘gross receipts’ when determining presumptive income under Section 44BB of the Income-tax Act, 1961. This clarification […]

Allahabad HC's Order in the Case of M/S Kapoor Marketing Thru. Proprietor Pradip Gupta vs. State Of U.P.

Allahabad HC Stays GST Demand Order for Denial of Mandatory Personal Hearing to Closed Firm

The Allahabad High Court, specifically the Lucknow Bench, has put a hold on a Goods and Services Tax (GST) demand made against a small business. They found that the tax authority had made its decision without giving the business a chance to explain its side in person, even though the business had already closed down […]

Chhattisgarh HC's Order in The Case of M/s JP Construction Co. vs. Commissioner (Appeal) Central GST, Custom And Central Excise

Chhattisgarh HC Stays GST Recovery Against Construction Firm Due to Non-Functional GSTAT

The Chhattisgarh High Court has ruled in a case involving a construction company in Korba. The company was challenging a GST (Goods and Services Tax) order. The court stated that the company can file an official appeal once the Goods and Services Tax Appellate Tribunal, the body that handles such disputes, is fully operational in […]

Karnataka HC's Order in The Case of Presidency Builders And Developers vs. The Deputy Commissioner Of Commercial Taxes

Karnataka HC: Same Officer Cannot Conduct Audit and Adjudication; GST Demand Quashed

The Karnataka High Court has cancelled a GST demand order that was issued without the real estate developer from Mangaluru being present. This decision helps the developer by overturning the order that ordered them to pay a tax amount. The court held that the same officer could not issue audit observations and adjudicate GST show-cause […]

Gauhati HC's Order in The Case of Monojit Debnath vs. Union of India and 3 Ors

Gauhati HC: Cancelled GST Registration Can Be Restored, Provided Pending Dues are Cleared

The Gauhati High Court has provided big relief to small taxpayers who have been impacted by delays in filing their tax returns. In a recent decision, the Court allowed a proprietor from Hailakandi to apply for the reinstatement of his cancelled GST registration (GSTIN). However, this revival is contingent upon the fulfilment of all pending […]

Uttarakhand HC's Order In the Case of Atlanta Tele Cables vs. DCST

Uttarakhand HC Sets Aside Order After GST Officials Overlook Assessee’s Abroad Adjournment Request

The Uttarakhand High Court has cancelled a GST demand that was made against a taxpayer. This happened because the tax department did not consider the taxpayer’s request to postpone the hearing, as he was out of the country at that time. The applicant had approached the court contesting an order issued under section 73 of […]

Calcutta HC's Order in The Case of Bidyut Autotech Private Limited and Another vs. The Assistant Commissioner of State Tax

Calcutta HC: GST Relief Late Filing Not a Bar, Orders Consideration of Cess Details

The Calcutta High Court recently addressed a case involving a reporting error related to cess in the monthly GSTR-3B returns. The error was later rectified through the annual GSTR-9 return. The Court directed the authorities to reconsider the matter and take into account the corrections made in the annual return for the initial omission of […]

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