Powerd By SAG INFOTECH
Notifications can be turned of anytime from browser settings
The Madras High Court held that, according to Section 169 of the GST Act, service of notices and orders through the Common Web Portal is a valid mode of service. The claim that the GST portal is not specified as a “designated computer resource of the assessee” has been rejected by the bench. Therefore, under […]
D.S. Engineering has filed a writ petition challenging a GST order issued by the Deputy State Tax Officer-2, asserting that it violates the principles of natural justice. The company, which operates in the machinery and engineering components trading sector, has furnished its GST returns and paid taxes for the 2019-20 period. Discrepancies were discovered between […]
The High Court of Madras quashed the refusal of the GST Input Tax Credit (ITC) for late filing of GSTR-3B, mentioning the retrospective revision to the Central Goods and Services Tax(CGST) Act,2017. The applicant, Shanker Impexx, had contested the order passed by the first respondent dated 19.04.2023. The counsel of the petitioner said that the […]
In a recent ruling, the Madras High Court held that a works contract involving track doubling and associated infrastructure development under the purview of Rail Vikas Nigam Limited (RVNL) is subject to 12% GST, not 18% as claimed by the tax authorities. Justice Mohammed Shaffiq, delivering the judgment, emphasized that while exemption notifications should be […]
In a GST appeal case, the Karnataka High Court has intervened, asking the Assistant Commissioner of Commercial Taxes (Appeals) to hear the appeal filed by S K Takappa on its merits. An order passed under Section 73(9) and 73(10) of the CGST/SGST Act, 2017, has been contested by the applicant, a registered dealer, claiming that […]
Discovering that the GST refund claim was filed within 2 years from the “relevant date” as specified in Explanation 2(a) to Section 54(14) of the CGST Act, the Madras High Court clarified that a refund claim cannot be refused based on the retrospective operation of the Proviso to Rule 90(3) of the CGST Rules. The […]
The Andhra Pradesh High Court stated that a tax notice under Rule 142(1)(A) of the CGST Rules must be issued before a proper GST show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where a notice under Rule-142(1)(A) of the CGST Rules was not issued […]
The Hon’ble Madras High Court of Madurai Bench in the case of M/s Modern India Products v. The Assistant Commissioner of Customs House IGST Section & Ors. [Writ Appeal (MD) No. 1559 of 2021 dated February 21, 2025], has permitted the refund claim via the taxpayer of the Integrated Goods and Services Tax (“the IGST”) […]
The Bombay High Court citing CBIC Notification No. 56/2023-Central Tax dated December 28, 2023, which extended the deadline for issuing show cause notices (SCNs) and orders, granted an interim stay on the garnishee notice. The State Tax Officer, Thane Division, Thane (Respondent No. 3) issued a Garnishee GST Notice in Form DRC-13 dated February 14, […]
