Constitutionality of Section 16(2)(c) of Central GST Act under Challenge before Orissa HC
In a recent development, the Orissa High Court granted an interim stay against coercive measures in the case of OSL Securities Ltd. v. Union of...
![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]](https://www.taxscan.in/wp-content/uploads/2024/02/Inability-GST-Return-GSTR-3B-unavoidable-Circumstances-Bombay-HC-restore-Registration-canceled-Opportunity-of-Hearing-taxscan.jpg "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]")
![Defects not Cured due to Availability of Records in Custody of Central GST Authority: Madras HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Madras-High-Court-Madras-HC-GST-Authority-GST-CGST-Central-GST-Authority-Taxscan.jpg "Defects not Cured due to Availability of Records in Custody of Central GST Authority: Madras HC quashes Assessment Order [Read Order]")
Accounting ITC as IGST instead of CGST and SGST: Kerala High Court directs GST Dept to Consider GSTR-3B Rectification Application [Read Order]
The Kerala High Court has allowed a petitioner to rectify the GSTR-3B returns filed for the inadvertent error of classifying Input Tax Credit (ITC) as Integrated GST (IGST) instead of Central GST and...
![Accounting ITC as IGST instead of CGST and SGST: Kerala High Court directs GST Dept to Consider GSTR-3B Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITC-IGST-CGST-SGST-Kerala-High-Court-GSTR-3B-Rectification-Application-taxscan.jpg "Accounting ITC as IGST instead of CGST and SGST: Kerala High Court directs GST Dept to Consider GSTR-3B Rectification Application [Read Order]")
[BREAKING]Cash Crunch led to Belated Filing of GSTR-3B: Madras HC remands ITC Claim for Fresh Consideration
A Single Bench of Madras High Court has remanded the Input Tax Credit (ITC) Claim of Assessee owing to cash crunch that led the assessee to file GSTR-3B and GSTR-2 belatedly and in offline modes,...
![[BREAKING]Cash Crunch led to Belated Filing of GSTR-3B: Madras HC remands ITC Claim for Fresh Consideration](https://www.taxscan.in/wp-content/uploads/2023/12/Belated-Filing-of-GSTR-3B-Cash-Crunch-Filing-of-GSTR-3B-GSTR-3B-Madras-HC-ITC-Claim-Input-Tax-Credit-madras-high-court-TAXSCAN.jpg "[BREAKING]Cash Crunch led to Belated Filing of GSTR-3B: Madras HC remands ITC Claim for Fresh Consideration")
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]
The Calcutta High Court, reaffirming the prevalence of time limit conditions imposed on filing of Goods and Services Tax Returns over legal right to claim Input Tax Credit (ITC), upheld the...
![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]")
GSTN Rolls Out Automated Intimation Feature for ITC Discrepancies: Form GST DRC-01C Now Active on GST portal
The Goods and Services Tax Network (GSTN), on 14th November 2023 has informed that the most awaited Form GST DRC-01C is active on the GST Portal. The GSTN issued an advisory based on that is states...
