Unable to Claim ITCÂ due to Defect in Return Filed: Madras HC directs to approach Statutory Authority [Read Order]
The Madras High Court directed to approach the statutory appellate authority as the assessee was unable to Claim Input Tax Credit ( ITC ) due to a...
Budget 2024: National Restaurant Association of India urges Government to Restore ITC to Restaurants and Increase GST Rate to 12%
In a letter to the Finance Minister, Nirmala Sitharaman, the NRAI called for reforms in the restaurant industry. The representation was addressed to the finance minister keeping an eye on the...
![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...
