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Delhi HC’s Order In Case of M/s Chehak Fashions Vs. Commissioner, Delhi GST and ANR

Delhi HC Revises GSTIN Cancellation Date to GST Notice Date

Case Background: Chehak Fashions, a business that is in the trading of woven fabric, was served with a Show Cause Notice (SCN) dated September 20, 2021, for not filing returns for a continuous period of six months. The SCN was unclear, did not have the reasons, and did not specify the date and time for […]

GST Instructions No. 01/2024 for Recovery Proceedings

CBIC Issues Instructions No. 01/2024 for Recovery Proceedings Under GST

CBIC has stated that the Principal commissioner or commissioner-level officers could provide the directions to recover the GST dues within the said 3 months of serving the demand order. Under the GST statute, when a taxable individual does not file the amount stated under an order passed under the CGST act within 3 months from […]

Delhi HC's Order In Case of R.A. International (Through Its Proprietor Rakesh Mittal) vs Commissioner of CGST

Delhi HC Directs Officials to Submit Affidavit on GST Portal Technical Issues in Show Cause Notice

News Introduction: In the case of R.A. International (Through Its Proprietor Rakesh Mittal) vs. Commissioner of CGST, the Delhi High Court addressed procedural issues of the issuance of Show Cause Notices for GST registration cancellations. The court’s order to a GSTN officer to furnish a detailed affidavit on the operation of the GST portal highlights […]

Madras HC’s Order In Case of Tvl. Maxtile AAC Block Vs. State Tax Officer

Madras HC: Officers Can’t Attach Property Under GST If Assessee Commences Appeal Proceedings

Overview The Madras High Court in a judgment addressed the legality of the provisional property attachment u/s 83 of the CGST Act 2017. The same blog explores the court’s decisions for the matter of TVL Maxtile AAC Block Vs State Tax Officer, stating key aspects of tax demand and recovery procedures. Context We know about […]

Allahabad HC's Order In Case of M/S Rajshi Processors Raebareli Thru vs State Of U.P. Thru.

Allahabad HC: Wrongfully Claimed ITC U/S 16 from Fake Firms is Not Estopped from Being Challenged by Officials

The council is not estopped from availing a measure against the bogus claim of the ITC only because the firms with which the transactions were alleged to have proceeded were enrolled during alleged transactions, Allahabad HC ruled. Justice Subhash Vidyarthi noted that fraud vitiates the most solemn proceedings and ruled that the I.T.C. benefit had […]

Can Credit Notes Be Filed in GST after November 30th?

Possibilities for Credit Note Declaration in GST Returns After 30th Nov

Can we show the GST credit note in returns post-30th November of the next fiscal year? The author attempted to examine and think on the same aspect in the said blog. What is a GST Credit Note? A credit note is said to be a very common financial document that has been issued by all […]

Madras HC’s Order In Case of M/s.ABT Limited VS Additional Commissioner of GST & Central Excise

Madras HC: GST Act Section 65 Does Not Require to Show the Audit Report Fraud For Demands U/S 74

The Madras High Court explained that Section 65 of the Central Goods and Services Tax ( CGST Act ), 2017 does not need the audit report to show the ‘Fraud or Misstatement or Suppression of Facts’ for Demand u/s 74 under the GST Act. A single bench of Justice Senthilkumar Ramamoorthy remarked, that nothing is […]

Delhi HC's Order In The Case of AJ Flight Reservations Pvt. Ltd. v/s Commissioner of CGST

GST Refund Not Processed Within Legal Timeframe: Delhi HC Orders Repayment Within 2 Weeks

The Delhi High Court asked the appropriate officer to expedite the refund process for a petitioner who asked the Court to direct the refund of a sum of Rs.81,79,52 u/s 54 of the Central Goods and Services Act,2017. The applicant, AJ Flight Reservations Pvt. Ltd., represented by Advocate Vineet Bhatia, had filed a refund claim […]

Telangana AAR's Order for M/s. Center for International Admission

Telangana GST AAR: IGST May Not Be Charged on Work for Foreign Customers Always

Services furnished via Indian information technology (IT), marketing, and consulting companies to foreign clients might not always draw integrated goods and services tax (IGST) if a ruling by the Authority for Advance Rulings’ (AAR’s) Telangana Bench becomes a precedent. In the case of referral services furnished under the Hyderabad-based Center for International Admission and Visas […]

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