Complete Case Digest on Pre-deposits under GST and VAT - Part 2
A pre-deposit is an advance payment required before proceeding with certain legal or administrative processes. The pre-deposit mainly serves to...
![Failure to Submit Oral or Document Evidence confirms GST Liability: Madras HC remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Submit-Oral-Document-Evidence-GST-Liability-Madras-HC-Reconsideration-TAXSCAN.jpg "Failure to Submit Oral or Document Evidence confirms GST Liability: Madras HC remands for Reconsideration [Read Order]")
GST Liability confirmed on GSTR-3B and GSTR-2A Mismatch: Madras HC remands for Reconsideration [Read Order]
The Madras High Court set aside the Goods and Services Tax ( GST ) demand order and directed a reconsideration on a mismatch between the GSTR-3B return and the auto-populated GSTR-2A. In the writ...
![GST Liability confirmed on GSTR-3B and GSTR-2A Mismatch: Madras HC remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/GST-Liability-GSTR-3B-GSTR-2A-Mismatch-Madras-HC-Reconsideration-taxscan.jpg "GST Liability confirmed on GSTR-3B and GSTR-2A Mismatch: Madras HC remands for Reconsideration [Read Order]")
Mismatch in GSTR-1 and GSTR-3B is on account of a mistake: Calcutta HC dismiss Petition as Withdrawn for Rectification [Read Order]
The Calcutta High Court dismissed the petition as it was withdrawn by the petitioner for rectification. The petitioner itself admitted that the mismatch in GSTR-1 and GSTR-3B is on account of a...
![Mismatch in GSTR-1 and GSTR-3B is on account of a mistake: Calcutta HC dismiss Petition as Withdrawn for Rectification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/WhatsApp-Image-2024-06-22-at-1.39.02-PM.jpeg "Mismatch in GSTR-1 and GSTR-3B is on account of a mistake: Calcutta HC dismiss Petition as Withdrawn for Rectification [Read Order]")
Auditor fails to Respond to GST Notices due to Illness: Madras HC directs to Provide Hearing Opportunity on 10% Pre-deposit [Read Order]
The Madras High Court quashed the Goods and Services Tax ( GST ) and directed the respondents to provide hearing opportunity to the Petitioner on 10% pre-deposit condition. The demand order was...
![Auditor fails to Respond to GST Notices due to Illness: Madras HC directs to Provide Hearing Opportunity on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-GST-GSTR-3B-GSTR-2A-GST-Notices-taxscan.jpg "Auditor fails to Respond to GST Notices due to Illness: Madras HC directs to Provide Hearing Opportunity on 10% Pre-deposit [Read Order]")
Unaware of GST Proceedings against Mismatch in GST Returns: Madras HC disposes of Petition on Pre-deposit Condition [Read Order]
In a recent ruling, the Madras High Court set aside and the matter is remanded to the respondent for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax...
![Unaware of GST Proceedings against Mismatch in GST Returns: Madras HC disposes of Petition on Pre-deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-GST-Proceedings-GST-GST-returns-mismatch-resolution-taxscan.jpg "Unaware of GST Proceedings against Mismatch in GST Returns: Madras HC disposes of Petition on Pre-deposit Condition [Read Order]")
[BREAKING] Section 16(4) GST ITC Availment Time Limit is November, Applies Retrospectively from Inception of GST: Kerala HC [Read Order]
In a regime-shaking decision, the Kerala High Court has held that the time limit to avail Input Tax Credit (ITC) under Section 16(4) of the Goods and Services Tax Act, 2017 is till 30th November in...
![[BREAKING] Section 16(4) GST ITC Availment Time Limit is November, Applies Retrospectively from Inception of GST: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-ITC-Input-Tax-Credit-Kerala-High-Court-Inception-of-GST-Section-164-of-the-Goods-and-Services-Tax-Act-GST-ITC-GST-updates-taxscan.jpg "[BREAKING] Section 16(4) GST ITC Availment Time Limit is November, Applies Retrospectively from Inception of GST: Kerala HC [Read Order]")