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Allahabad HC's Order in the Case of Amit Kumar Sethia (Deceased) V/S State of U.P. and another

Allahabad High Court: GST Demand Against Deceased Person Not Permissible U/S 93

The Allahabad High Court has decided that Section 93 of the GST Act of 2017 does not allow tax authorities to charge taxes to someone who has passed away or to collect those taxes from their family or legal representatives. Section 93 of the Goods and Services Tax Act, 2017, outlines the obligation to file […]

Gujarat HC's Order in The Case of M/S A T Trade Overseas Pvt Ltd Vs Union of India

Gujarat High Court: Voluntary Integrated GST Paid on Ocean Freight Refundable Despite Time Bar

The Gujarat High Court ruled that levying the Integrated Goods and Services Tax (IGST) on ocean freight under a reverse charge mechanism is unconstitutional. As a result, importers are entitled to a refund of the IGST they voluntarily paid, even if this request is made after the usual limitation period. The applicant imports bituminous coal from overseas […]

Rajasthan HC's Order In Case of M/s Fortune Infovision Pvt. Ltd. vs Commissioner of Income Tax

Rajasthan HC Cancels Prosecution of E-Commerce Company Over TDS Delay

The Rajasthan High Court has overturned the prosecution under the Income Tax Act of 1961 against the applicant’s company, which is engaged in e-commerce transactions. The delay faced by prominent companies like Amazon, Naaptol, and eBay in submitting their bills led to the applicant being nearly 10 months late in filing the deducted TDS. It […]

Karnataka HC' Order in Case of A.M. Enterprises vs. State of Karnataka

Karnataka HC Rejects ITC Blocking Under GST Rule 86A Due to Lack of Independent Justification

The Karnataka High Court, in its ruling, quashed the blocking of Input Tax Credit (ITC) under Rule 86A of the CGST/KGST Rules, stating that it was based solely on enforcement authority reports without independent and compelling justification for such measures. The case was brought by A.M. Enterprises, a Bengaluru-based taxpayer, via a writ petition contesting […]

GSTN Begins Quick Fixes for Technical Issues in Filing GST Waiver Applications

GSTN Assures Swift Resolution Amid Hurdles in Filing GST Waiver Applications

Concerns have been raised by taxpayers regarding difficulties encountered in filing waiver applications (SPL 01/SPL 02) under the GST waiver scheme. The GST Network (GSTN) has taken these grievances into consideration and provided assurance to taxpayers that the issues will be resolved as expeditiously as possible. Major Problems Written by Taxpayers Various technical glitches have […]

Easy-to-Learn ISD Mechanism Under GST for Entities

Simple-to-Learn ISD Mechanism Under GST with Same PAN

With the implementation of the goods and services tax (GST) in July 2017, businesses with multi-state GST registrations are under confusion about the process of distributing common input tax credits (ITC) available on services to lower net GST liability. Some of the entities have chosen the input service distributor (ISD) process to allocate the common […]

Delhi HC's Order In Case of JSD Traders LLP vs. Additional Commissioner, CGST & ANR

Delhi HC: Retrospective GST Registration Cancellation Invalid Without Clear Show Cause Notice

The Delhi High Court, an order cancelling the GST registration of a trader with retrospective effect shall not be upheld until the Show cause notice preceding this decision shows both the reasons and the objective of the authority for the retrospective cancellation. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar noted that […]

Madras HC's Order in The Case of Sri Dhanalakshmi Steels vs. The Assistant Commissioner (st)

Madras HC: GST Order Under Section 17(5) Invalid Due to Missing Reason

The Madras High Court ruled that the order of Goods and Service Tax (GST) refusing Input Tax Credit (ITC) by invoking section 17(5) of the GST Act, 2017, was set aside without pointing out the reason. The Madras High Court set aside a Goods and Services Tax (GST) order refusing Input Tax Credit (ITC) under […]

Bombay HC's Order in the Case of Shantanu Sanjay Hundekari vs. Union of India

SC: Company Employees Not Liable for GST Penalty Under CGST Act Sections 122(1-A) and 137

The Apex Court of India ruled that the employees of Maersk Line India cannot be held liable for Goods and Services Tax (GST) penalties under Section 122(1-A) and Section 137 of the Central Goods and Services Tax Act, 2017 (CGST Act). The Apex Court of India furnished a decision in a Special Leave Petition furnished […]

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