Lack of sufficient reasons for Cancellation of GST Registration: Allahabad HC quashes Cancellation Order [Read Order]
The Allahabad High Court set aside the cancellation of Goods and Services Tax (GST) registration due to insufficient justifications in the order. The court ordered fresh proceedings. The writ petition challenged the validity of the
You can Avail Interest on GST Appellate Authority and Appellate Tribunal Appeal Pre-Deposits! Know Why S. 115 GST Act could Backfire for the Government
Supposedly, a taxpayer (appellant) disagrees with a decision made by the tax authorities and files an appeal with the Appellate Authority or the Appellate Tribunal. To file the appeal, the taxpayer might be required to
E-Way Bill Downloaded prior to Interception: Allahabad HC quashes GST SCN and Penalty Order for Non-Production of Hard Copy and alleged Tax Evasion [Read Order]
Recently, the Allahabad High Court has held that, it is clear that only violation is a technical  one wherein E-Way Bill was not present in the vehicle”, while quashing the Goods and Services Tax (GST)
Promoting Electric Mobility: Government Offers Tax Exemptions and Benefits for Electric Cars
The budget 2024 introduces various tax incentives, deductions and benefits for electric car buyers, considering the huge demand for tax deductions on electric vehicles and the push for a greener future. This article provides an
IT Giants predict Conservative Growths in FY25: Know the Implications on Goods and Services Tax Collection
The IT sector predicts mid-to-high single digit revenue growth in the upcoming fiscal year, leading major companies to adopt a more cautious approach in their FY25 projections. This adjustment reflects expectations of delays in project
Supreme Court and High Courts Weekly Round up
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in from May 04th, 2024 to May 10th, 2024. SUPREME COURT Amounts covered by Security deposits under
High GST Rate major Contributor to Lowered Budget-Car Sales in India, says FADA
The President of the Federation of Automobile Dealers Associations (FADA) suggested that the Goods and Services Tax (GST) for automobiles should be reduced to at least 18 percent. This reduction is crucial as high GST
GST Proper Officer’s Disregard for Taxpayer’s Reply ex-facie shows non-application of Mind: Delhi HC sets aside Demand Order [Read Order]
In a recent ruling, the Delhi High Court overturned a demand order, citing the failure of the Goods and Services Tax (GST) proper officer to consider the taxpayer's response, thus indicating a lack of due
Tax Proposal Confirmed u/s 74 of GST Act without Satisfaction of Ingredients: Madras HC directs to Condone 21 days’ Delay [Read Order]
The Madras High Court overturned an appellate order and directed the Deputy Commissioner ( ST ) ( GST ) (Appeals) to adjudicate the appeal, despite a delay of 21 days in its filing. The court's
Supreme Court & High Courts Weekly Round up
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from April 20th, 2024 to May 3rd, 2024. SUPREME COURT Compounding of Offence u/s 137 of
AAR and AAAR Weekly Round-Up
This round-up analytically summarises the key stories related to the Goods and Services Tax Authority for Advance Ruling ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ) reported at Taxscan.in during the
GST Appellate Tribunals to be set up by Mid-Financial Year 2024-2025
A significant development is on the horizon for taxpayers and professionals dealing with Goods and Services Tax (GST) disputes awaiting to file appeals. An appellate tribunal specifically dedicated to GST matters is expected to begin
Supreme Court & High Courts Weekly Round up
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from April 13th, 2024 to April 20th, 2024. SUPREME COURT Licensing of software products of Microsoft
Cancellation of GST Registration due to Discontinuing Business: Delhi HC sets aside Retrospective Cancellation [Read Order]
The Delhi High Court set aside the retrospective cancellation of Goods and Service Tax (GST) registration due to discontinuing business. Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the
Case Digest on Retrospective Cancellation of GST Registration
Cancellation of GST Registration means the permanent closure of the GSTIN in some circumstances such as closure/transfer/change in constitution of the business etc. and it can be applied by filing an application on the GST