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Search results for: CGST

Gujarat HC’s Order for Rajkalp Mudranalya Private Limited

Gujarat HC Halts Dues Enforcement Due to Inactivity of GSTAT

The Gujarat High Court has halted the enforcement of dues, citing that despite the establishment of the GST Appellate Tribunal (GSTAT), it remains inactive. Justices Biren Vaishnav and Mauna M. Bhatt noted that even though the Tribunal exists, it remains non-operational, yet authorities are proceeding with orders for debt recovery. They are demanding information from […]

GST Notification No. 52/2023 Related to OPC for Registration

CBIC Issues Central Tax Notification No. 52/2023 Related to GST REG-01 For OPC

The Central Board of Indirect Taxes and Customs (CBIC) has announced an update to the Goods and Services Tax Registration form GST REG-01. The notification is regarding the addition of a ‘One Person Company’. According to the notification issued on 26 October, the amendment adds a new clause, labelled as (xiva), to PART-B, in serial […]

Supreme Court's Order for M/S Tirumala Constructions

SC: State-Made Modifications to VAT Are Invalid After GST Implementation

A Division Bench of the Supreme Court recently rendered a significant decision on appeals arising from judgments of the Telangana, Gujarat, and Bombay High Courts. These appeals concerned the validity of the VAT Amendment Act in their respective states, particularly in the context of Section 19 of the Constitution (101st Amendment) Act of 2016. This […]

Industry Wants GST Product Categorisation of Namkeen and Snacks

Namkeen and Snacks Manufacturers Seek Clarity Regarding GST Classification

The current uncertainty about the categorization of Snacks and Namkeens for Goods and Services Tax (GST) rates is once again causing confusion. The snacks industry is now seeking absolute consideration from the government regarding the status of namkeens, fryums, and snacks, following a series of notices issued by the Directorate General of GST Intelligence (DGGI), […]

Madras HC's Order for Tvl.Diamond Shipping Agencies Private Limited

When The GST Department Fails To Serve The Assessment Order, It Is Void

The Madras High Court (Madurai Bench) recently made a significant ruling in the case of M/s. Tvl. Diamond Shipping Agencies Pvt. Ltd. vs. Assistant Commissioner, Tuticorin [W.P. (MD) 6874 of 2023 dated August 29, 2023]. The court approved the writ petition and ruled that an assessment order cannot be issued without serving proper GST notice […]

Delhi HC's Order for Star Publishers Distributors

Delhi HC Permits GST Refund Based on Shipping Documents in Case of Rejection

The Delhi High Court has granted the refund of the Input Tax Credit (ITC) under Goods and Service Tax (GST) based on the shipping bill and invoices while overturning the rejection of the ITC refund claim. The petitioner, Star Publishers Distributors, contested “the impugned order,” which dismissed the petitioner’s appeal against the refund rejection order […]

Main Responsibilities of Directors & Shareholders During GST Cancellation

Duties of Directors & Shareholders in GSTIN Cancellation

The implementation of the Goods and Services Tax (GST) in India on July 1, 2017, aimed to simplify the nation’s complex taxation system. Replacing several indirect taxes such as excise duty, VAT, and service tax, GST is a complete, multi-stage, destination-based tax. However, businesses are now faced with compliance procedures and may encounter situations where […]

Gujarat HC’s Order for Suyog Dye Chemie Pvt Ltd

Gujarat HC Suspends GST Levy Proceedings for Leasehold Rights Transfer to GIDC Land and Issues Notice to Dept

The Gujarat High Court halted the proceedings for the problem concerned with the levy of the GST on the transfer of the leasehold rights to Gujarat Industrial Development Corporation (GIDC) land and sent the notice to the department. The same order was passed by the bench of Justice Biren Vaishnav and Justice Mauna M. Bhatt […]

Allahabad HC's Order for Malik Traders

Allahabad HC: For Claiming GST Credit, Petitioner Must Prove the Transaction’s Genuineness Beyond Any Doubt

The Allahabad High Court’s recent ruling stipulates that an assessee is ineligible to claim input tax credit unless they successfully demonstrate unambiguous proof of the actual transaction and the physical movement of goods. Referring to Sections 16 and 74 of the UP Goods and Service Tax Act, 2017, Justice Piyush Agrawal stated that “it is […]

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