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Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
![Alleged Forced GST Recovery: Calcutta HC directs Assessee to Apply for GST Refund [Read Order] Alleged Forced GST Recovery: Calcutta HC directs Assessee to Apply for GST Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Alleged-Forced-GST-Recovery-GST-Recovery-Calcutta-HC-GST-Refund-Calcutta-HC-directs-Assessee-to-Apply-for-GST-Refund-taxscan.jpg)
Alleged Forced GST Recovery: Calcutta HC directs Assessee to Apply for GST Refund [Read Order]
In a recent development, the Calcutta High Court has disposed of a writ petition, instructing the concerned assessee to initiate the application...
GST Authorities Obligated to Consider Hearing Extension/Adjournment Application: Calcutta HC quashes Order u/s 73(9) GST Act [Read Order]
A Single Bench of the Calcutta High Court has quashed an order issued under Section 73(9) of the Goods and Services Tax Act, 2017, for non-consideration of hearing extension/adjournment application...
Section 74 GST Proceedings not sustainable when Tax and Interest deposited as per Audit before Issuance of SCN: Telangana HC [Read Order]
“The petitioner cannot be forced to undergo the entire process of litigation under the statute once when the issuance of show cause notice itself was per se bad and since it is a case of excess of...
PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order]
A Single Bench of the Madras High Court has held that PayPal is a valid mode for receipt of foreign export proceeds under Foreign Exchange Management Act and Goods and Services Tax Act. The Goods...
Tax Audit Form 3CD, Form 3CEB and Form 65 Amendments Decoded, with Hints on Section 43B(h) MSME Payment Mandate Extension
The Central Board of Direct Taxes ( CBDT ) has amended the tax audit form ( Form 3CD & Form No. 3CEB ) and Form for filing of tonnage tax application ( Form 65 ). In Form 3CD, changes include...
Non-Payment of Interest on VAT Refund: Delhi HC directs to consider Interest Claim u/s 42 of DVAT Act within 2 Weeks [Read Order]
The Delhi High Court recently directed the Commissioner, Value Added Tax to consider interest payable towards interest on VAT refund to the petitioner. The petitioner's plea highlighted the...
Retrospective Cancellation of GST Registration: Delhi HC restores Registration for period upto which GST Returns were filed [Read Order]
The Delhi High Court modified the retrospective cancellation of GST registration in the case of Gaurav Bansal, who challenged the order dated July 28, 2021, which canceled the GST registration...






![GST Authorities Obligated to Consider Hearing Extension/Adjournment Application: Calcutta HC quashes Order u/s 73(9) GST Act [Read Order] GST Authorities Obligated to Consider Hearing Extension/Adjournment Application: Calcutta HC quashes Order u/s 73(9) GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-Authorities-Extension-Adjournment-Application-Calcutta-HC-GST-Act-GST-Authorities-Obligated-to-Consider-Hearing-Extension-taxscan.jpg)
![Section 74 GST Proceedings not sustainable when Tax and Interest deposited as per Audit before Issuance of SCN: Telangana HC [Read Order] Section 74 GST Proceedings not sustainable when Tax and Interest deposited as per Audit before Issuance of SCN: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-Telangana-High-Court-Show-Cause-Notice-Goods-and-Services-Tax-Audit-Tax-news-TAXSCAN.jpg)
![PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order] PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/PayPal-Receipt-Foreign-Export-FEMA-GST-Purposes-Madras-HC-taxscan.jpg)


![Non-Payment of Interest on VAT Refund: Delhi HC directs to consider Interest Claim u/s 42 of DVAT Act within 2 Weeks [Read Order] Non-Payment of Interest on VAT Refund: Delhi HC directs to consider Interest Claim u/s 42 of DVAT Act within 2 Weeks [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/WhatsApp-Image-2024-03-05-at-5.42.45-PM.jpeg)
![Retrospective Cancellation of GST Registration: Delhi HC restores Registration for period upto which GST Returns were filed [Read Order] Retrospective Cancellation of GST Registration: Delhi HC restores Registration for period upto which GST Returns were filed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-GST-Registration-Retrospective-GST-cancellation-GST-cancellation-Delhi-High-Court-taxscan.jpg)