TRAN Credit not allowed as Assessee Registered under KVAT cannot avail ITC under CGST: Kerala HC directs to File Statutory Appeal [Read Order]
The Kerala High Court directed to file a statutory appeal in a case where the TRAN Credit was not allowed as the assessee registered under Kerala...
![Receipt of SCN on date of hearing: Madras HC quashes order directing Reversal of ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-High-Court-Show-Cause-Notice-Input-Tax-Credit-Reversal-of-ITC-SCN-ITC-taxscan.jpg "Receipt of SCN on date of hearing: Madras HC quashes order directing Reversal of ITC [Read Order]")
Retrospective Cancellation of GST Registration: Potential Unconstitutionality and Unwarranted ITC Implications
Cancellation of GST Registrations for non-filing of Returns Cancellation of Goods and Services Tax Registrations for non-filing of GST returns within due date has been a haunting issue, causing...
Section 16(2)(c) of GST Act and Rule 36(4) of CGST Rules Constitutionally Valid: Kerala HC [Read Order]
In a significant development, the High Court of Kerala at Ernakulam has dismissed two writ appeals challenging the constitutional validity of certain provisions under the Central Goods and Services...
![Section 16(2)(c) of GST Act and Rule 36(4) of CGST Rules Constitutionally Valid: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Kerala-High-Court-judgment-on-GST-rules-Constitutional-validity-of-GST-regulations-Legal-implications-of-Kerala-HC-ruling-on-GST-Kerala-high-court-Taxscan.jpg "Section 16(2)(c) of GST Act and Rule 36(4) of CGST Rules Constitutionally Valid: Kerala HC [Read Order]")
Cancellation of GST Retrospectively Affected ITC Availment of Taxpayer's Customers: Delhi HC suspends Retrospective Effect of Order [Read Judgement]
The Delhi High Court suspended the retrospective effect of the order Cancellation of Goods and Service Tax ( GST ) registration retrospectively affected the Input Tax Credit ( ITC ) availment of...
![Cancellation of GST Retrospectively Affected ITC Availment of Taxpayers Customers: Delhi HC suspends Retrospective Effect of Order [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/01/income-tax-credit-Goods-and-Service-Tax-Cancellation-of-GST-TAXSCAN.webp "Cancellation of GST Retrospectively Affected ITC Availment of Taxpayers Customers: Delhi HC suspends Retrospective Effect of Order [Read Judgement]")
Record-Breaking Year for DGGI: 119% Surge in Identifying Tax Evasion Cases, Totaling Rs. 1,98,324 Crore in 2023
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...
Delhi HC directs to initiate GST Proceedings only after giving proper SCN containing complete details with respect to ITC [Read Order]
In a recent case, the Delhi High Court directed the initiation of proceedings only after issuing a proper Show Cause Notice (SCN) containing complete details regarding Input Tax Credit (ITC). The...
![Delhi HC directs to initiate GST Proceedings only after giving proper SCN containing complete details with respect to ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-High-Court-GST-Proceedings-Show-Cause-Notice-Income-Tax-Credit-RS-Wires-Industries-Writ-petition-Proper-SCN-details-taxscan.jpg "Delhi HC directs to initiate GST Proceedings only after giving proper SCN containing complete details with respect to ITC [Read Order]")
![GST ITC Refund cannot be Rejected Merely on Non-Supply of Authenticated Document: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-High-Court-GST-input-tax-credit-TAXSCAN.jpg "GST ITC Refund cannot be Rejected Merely on Non-Supply of Authenticated Document: Delhi HC [Read Order]")