Directorate General of GST Intelligence (DGGI), the premier investigating agency for GST matters, uncovered substantial instances of evasion across various sectors during the year 2023. Notable sectors affected include Online Gaming, Casinos, the Insurance sector,

While ordering the release of goods seized by the State Goods and Services Tax ( GST ) department, the Kerala High Court imposed a direction that since the dispute was on the misclassification of the

With a view to remove difficulties in implementing the provisions of composition scheme, the Government, extended its benefit to the persons providing exempted services under the new Goods and Services Tax (GST) regime. An order

Unique Document Identification Number (UDIN) is an 18-Digits system generated unique number for every document certified/attested by Practising Chartered Accountants. The Institute of Chartered Accountants (ICAI) has mandated the full-time practising Chartered Accountants (CA) to

The Delhi High Court granted interest at 6% per annum as the GST refund pertains to fourth quarter Assessment Year. The Petitioner sought a direction to the respondent to issue a refund of Rs. 11,09,895/-

The Maharashtra Authority of Advance Ruling (AAR) ruled that the service rendered by the Applicant to POSCO ISDC Pvt. Ltd. as a sub-contractor would not be classified as GTA service when the service rendered by

The Orissa High Court condoned delay in invoking proviso to Rule 23 of the Central Goods and Services Tax Rules, 2017 ( CGST Rules ) on payment of tax, penalty and interest. Sunil Mishra, Standing

The Patna High Court quashed the summary of order in Form GST DRC-07 for violating the principles of natural justice. The division bench headed by the Chief Justice, Sanjay Karol and Justice Rajan Gupta quashed

The Tamil Nadu Government has issued the instructions regarding Levy of penalty for minor defects in E-Way Bill not intended for GST Evasion. “This circular has been issued at the nascent stage of e-way bill

The Tripura High Court ruled that the Order demanding Unpaid GST for different tax periods by issuing Show Cause Notice only for 1 year is invalid. The Petitioner, OPC Assets Solutions Pvt. Ltd. is a

The Orissa High Court has granted bail  to persons accused of issuing fake invoices to several firms to facilitate wrongful availment and utilization of ITC. The business firm in the name and style of M/s.

The Delhi District Court refused to grant bail to a person accused of wrongfully availing Input Tax Credit (ITC) of more than Rs.10 Crores. The accused, Raghav Aggarwal is proprietor of M/s Dreams International who

In a recent decision the Orissa High Court ordered to deposit entire tax demand as interim measure after considering the fact of the non-constitution of Goods and Service Tax Appellate Tribunal (GSTAT). The petitioner, M/s.

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) in Paresh Nanubhai Shiroya vs. ITO, granted relief to the assessee by withdrawing the Ex-Parte order issued by the Tribunal by considering that the assessees’

The Central Board of Indirect Taxes and Customs ( CBIC ) on Thursday notified the Schema for E-Invoice for implementing e-invoicing, a form of electronically-authenticated invoices, from October 1 only for businesses with a turnover