![Hasty Assessment denying Concessional Value Added Tax Rates: Kerala HC denies Relief for Failure to Produce Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Assessment-Value-Added-Tax-Kerala-High-Court-Produce-Documents-VAT-taxscan.jpg "Hasty Assessment denying Concessional Value Added Tax Rates: Kerala HC denies Relief for Failure to Produce Documents [Read Order]")
Hasty Assessment denying Concessional Value Added Tax Rates: Kerala HC denies Relief for Failure to Produce Documents [Read Order]
The Kerala High Court denied relief for failure to produce document in a hasty assessment denying concessional Value Added Tax rates (VAT). The...
![Bombay HC allows Rectification of Bonafide Mistake in GST Form GSTR-1 beyond Stipulated Time Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-image-5.jpg "Bombay HC allows Rectification of Bonafide Mistake in GST Form GSTR-1 beyond Stipulated Time Limit [Read Order]")
![Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Overriding-Effect-ITC-Provisions-over-Time-Limit-of-Filing-Returns-Calcutta-HC-upholds-Constitutional-GST-Act-TAXSCAN.jpg "Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]")
![Supreme Court upholds Calcutta HC Verdict granting GST ITC to Purchaser except in Exceptional Cases [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/supreme-Court-ITC-GST-Calcutta-High-Court-TAXSCAN.jpg "Supreme Court upholds Calcutta HC Verdict granting GST ITC to Purchaser except in Exceptional Cases [Read Order]")
![Payment of 10% Pre-Deposit from Electronic Credit Ledger instead of Electronic Cash Ledger: Patna HC holds GST Appeal Maintainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Payment-Electronic-Credit-Ledger-Patna-HC-GST-Appeal-Electronic-Credit-Ledger-instead-of-Electronic-Cash-Ledger.jpg "Payment of 10% Pre-Deposit from Electronic Credit Ledger instead of Electronic Cash Ledger: Patna HC holds GST Appeal Maintainable [Read Order]")
Cancellation Of GST Registration failed due to Technical Glitches: Delhi HC Application for Cancellation of GST Registration [Read Order]
The Delhi High Court directed to consider the application of cancellation of Goods and Service Tax (GST) Registration as the GST department failed to do so due to Technical Glitches. Delhi Metal...
![Cancellation Of GST Registration failed due to Technical Glitches: Delhi HC Application for Cancellation of GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Cancellation-Of-GST-Registration-GST-Registration-Technical-Glitches-Delhi-HC-Delhi-HC-Application-for-Cancellation-of-GST-Registration-taxscan.jpg "Cancellation Of GST Registration failed due to Technical Glitches: Delhi HC Application for Cancellation of GST Registration [Read Order]")
Non-Service of Notice in GST Portal due to Technical Changes: Madras HC quashes and Remands GST DRC-07 Summary Demand Order [Read Order]
Madras High Court’s single bench quashed order passed against East Coast Constructions and Industries Limited. The assessee's grievance stems from the fact that, since the inception of GST on, all...
![Non-Service of Notice in GST Portal due to Technical Changes: Madras HC quashes and Remands GST DRC-07 Summary Demand Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-Madras-High-Court-East-Coast-Constructions-GST-Portal-TAXSCAN.jpg "Non-Service of Notice in GST Portal due to Technical Changes: Madras HC quashes and Remands GST DRC-07 Summary Demand Order [Read Order]")
Service of Notice through GST Portal to Assessee whose Registration was Canceled is Invalid: Madras HC
A Single bench of the Madras High Court quashed an order initiated by Revenue against assessee. Revenue had taken action against the assessee for the non filing of returns. Revenue had also canceled...
Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]
A Two-Judge Bench of the Supreme Court has upheld the Calcutta High Court judgment, rejecting the department’s appeal against the Calcutta High Court decision in Suncraft Energy Private Limited Case,...
![Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/12/Supreme-Court-SC-Calcutta-HC-input-tax-credit-Mismatch-to-Purchaser-gst-itc-gstr-TAXSCAN.jpg "Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]")
CBIC issues Instructions on GST Proceedings u/s 74(1) for Salary Secondment invoking Extended Limitation pursuant to Representations
The Central Board of Indirect Taxes and Customs (CBIC), in the instruction dated 13th December, 2023 directed the concerned officials that, “only in the cases where the investigation indicates that...
