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GSTN Advisory on Differences in Values Between Table 8A and 8C of GSTR-9

New Advisory on Mismatched Values B/W GSTR-9 Tables 8A and 8C for FY 2023-24

An advisory on the difference in the value of Table 8A & 8C of the GST Annual Returns FY 2023-24 has been issued by the Goods and Services Tax ( GSTN ). According to the Notification No. 12/2024-Central Tax dated July 10, 2024, and Notification No. 20/2024-Central Tax dated October 8, 2024, the process to […]

Allahabad HC's Order In the Case of Agmotex Fabrics Private Limited vs. State of Uttar Pradesh

Allahabad HC: Quasi-Judicial Order Cannot Be Imposed on a Person Without an Opportunity to Be Heard

The Allahabad High Court While deciding a case relating to Input Tax Credit carried that a quasi-judicial body should furnish a chance of hearing to a person before charging obligation on them. The Division Bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit carried that as per the doctrine of audi alteram partem […]

Allahabad HC's Order In Case of M/s A.V. Pharma Thru. Its Prop. Smt. Madhu Vohra vs. State of U.P. Thru. Prin. Secy. State Tax Lko. and 2 Ors.

Allahabad HC: Time Extension GST Notification Apply Only from 31.03.2023 U/S 73(9) and 73(10)

The time extension notification on 24.04.2023 extending the time duration to pass the order u/s 73(9) and 73(10) of the Uttar Pradesh Goods and Service Tax Act, 2017 will apply solely from 31.03.2023 and not before that, the Allahabad High Court carried. Section 73 provides the authority to the proper officer to pass the order […]

Delhi HC's Order In the Case of M/s HCC VCCL Joint Venture vs. Union of India

Delhi HC Rules Refund from Electronic Cash and Credit Ledger Can Be Withheld Equally Under CGST Act Section 108

It was carried by the Delhi High Court that refunds, be it from the balance left in the electronic cash or the Electronic Credit Ledger, are considered at par and the Commissioner under the Central Goods and Services Tax Act may withhold both in the practice of its powers u/s 108. Section 108 provides the […]

Karnataka HC's Order in the Case of M/s Prince Steel vs. State of Karnataka

Karnataka HC: GST Credit Ledger Can’t Be Blocked Under Rule 86A Without a Valid Reason

The Karnataka High Court in a case has ruled that electronic credit ledger(ECL) could not get restricted under Central Goods and Service Tax (CGST), 2017 without clear reasons. It was discovered that the block was on the receipt of a copy of the enforcement reports of the authority. The orders invoked by rule 86A of […]

No GST on Electricity Meter Replacement Charges for TNPDCL Customers

Big Relief for TNPDCL Customers: No GST on Replacement of Three-Phase Electricity Meters

Customers who replace electricity meters for a three-phase electricity connection, after damage or disconnection, will not be required to pay 18% GST on replacement charges of 1,610 to Tamil Nadu Power Distribution Corporation Ltd (TNPDCL), permitting them to save 290. GST on 25 services has been removed by TNPCDL on all consumers from households to […]

Madras HC's Order In Case of the Tv. Sornam Medicals vs. Commissioner of Commercial Taxes

Madras High Court Orders Fresh Consideration After 25% Pre-Deposit from GST Cash Ledger

The Madras High Court in the case of ignorance of the Goods and services tax (GST) recovery notices along with the hearing notices ordered the pre-deposit of 25% from the Electronic Cash Ledger (ECL) for fresh consideration. The applicant, Sornam Medicals asked for relief from the order on 31.12.2023 furnished via the second respondent, following […]

Invoice Management System May Add More Burden on GST Assessees

IMS May Add an Extra Compliance Layer for GST Taxpayers, Say Experts

The measure to improve the Input tax credit ecosystem via an Invoice management system (IMS) may add another layer of compliance to the GST taxpayers, tax experts mentioned. As per the GST portal, the updated system has the objective of easing the assessees in matching their records/invoices vis-a-vis issued via their suppliers for claiming the […]

Gujarat HC's Order For PMW Metal and Alloys Pvt. Ltd. VS Union of India & Ors.

Gujarat HC: GST Credit Can’t Be Blocked in the ECL if the Balance Is Nil or Insufficient

It was mentioned by the Gujarat High Court that no blocking of the credit in the electronic credit ledger is there if the available balance is not enough. The Division Bench, including Justices Bhargav D. Karia and Niral R. Mehta, was hearing a case where the taxpayer argued that the blocking of Input Tax Credit […]

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