Interest of  IGST Refund cannot be denied u/s 56 of DGST/CGST Act, even if not claimed in Refund Application: Delhi HC [Read Order]
The Delhi High Court recently held that  interest of IGST refund could not be denied under section 56 of  DGST/CGST Act, 2017,even if it was not claimed in the refund application. The  petitioner Raghav Ventures
Directions given by High Courts should be followed by Authorities: Gujarat HC directs to follow orders in IGST Refund Cases [Read Order]
The Gujarat High Court directed to follow Court orders in Integrated Goods and Services Tax ( IGST ) refund cases and observed that directions given by High Courts should be followed by Authorities. It is
Supreme Court & High Courts Weekly Round Up
This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from February 23rd to March 01st of 2024. No TDS applicable
GST Compliance Due Date Calendar: March 2024 Edition
This article offers the Goods and Services Tax Compliance schedule for March 2024. It furnishes essential details to businesses and professionals alike, elucidating the pertinent dates and tasks linked to GST filing and adherence. Due
Communication of Hearing of GST SCN Intimidated to Wrong Email Address: Delhi HC directs Rehearing [Read Order]
The Delhi High Court directed the rehearing of the show cause notice as the same was sent to the wrong email address. The petitioner was never intimated about the hearing on the show cause notice,
Extended Due Date ends Tomorrow for Filing GST Refund Applications & Recovery of Erroneous Refunds! Here’s What You Need to Know
A Common Question among Tax Professionals and Businessmen alike is when the last date is, for filing Goods and Services Tax Refund claims, owing to the extensions in place due to Covid-19 Pandemic. Timely refund
Kerala HC dismisses Writ Petition on availability of statutory remedy under CGST Act [Read Order]
The Kerala High Court dismissed the writ petition on the availability of a statutory remedy under the Central Goods and Service Tax ( CGST ) Act, 2017. The Court disposed of the writ petition with
GSTR 2A vs GSTR3B vs GSTR9: Madras HC quashes Rejection of GST ITC claim solely on non-inclusion in GSTR-3B [Read Order]
A Single Bench of the Madras High Court has quashed the rejection of a Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) claim based solely on non-inclusion of the same
Kerala HC Directs GST Department to Consider Rectification Application in FORM GST RFD-01 for Incorrect ITC Claims under CGST and SGST Instead of IGST [Read Order]
The High Court of Kerala has directed the Goods and Services ( GST ) Department to consider rectification application for Input Tax Credit ( ITC ) mistakenly claimed under incorrect heads of Central Goods and
Top 10 Bestselling GST Reference Books You Need in Your Library!
In the dynamic realm of taxation, keeping abreast of the latest developments is indispensable for both seasoned practitioners and enthusiasts. Particularly in the realm of indirect taxation, such as the transition from the Pre-GST era
Supreme Court & High Courts Weekly Round Up
This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from February 3rd to February 9th of 2024. SLP against Sale
GST Dept issues Section 150 ITC Mismatch Notices for GSTR-2B/GSTR-3B v/s GSTR-9 Discrepancies
The Goods and Services Tax ( GST ) Department has issued notices to several companies regarding discrepancies in Input Tax Credit ( ITC ) claims, leading to a thorough examination of annual returns in comparison
Fake GST Invoices: Govt may remove Option to Revise Output Liability, says Revenue Secretary
During a recent press conference, Revenue Secretary Sanjay Malhotra announced the government's intention to eliminate the flexibility provided to buyers and sellers in revising their output liability. This move involves locking invoices and removing the
Issue on Submission of GSTR -1 based on CBDT Circular: Kerala HC Remands matter for Re Adjudication [Read Order]
The Kerala High Court remanded the matter for readjudication on the issue of the Submission of GSTR -1 based on the Central Board of Direct Taxes ( CBDT ) Circular. Mr. Abraham K. J., Counsel
Inability to file GST Return GSTR-3B due to unavoidable Circumstances: Bombay HC directs to restore Registration Cancelled w/o Opportunity of Hearing [Read Order]
The Bombay high Court has directed the department to restore the Goods and Services Tax (GST) Registration which was canceled for non-filing of GST Returns, without affording an opportunity of hearing to the petitioner. According