Case Digest on Belated filing of GST return
The Goods and Service Tax Act was passed by the Indian government on March 29, 2017, and it became effective on July 1 of that same year. There is...
![Rejection of Refund Claim of ITC under GST: Delhi HC allows Refund based on Shipping Bill and Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITC-Rejection-Refund-Claim-Rejection-of-Refund-Claim-of-ITC-under-GST-GST-Delhi-HC.jpg "Rejection of Refund Claim of ITC under GST: Delhi HC allows Refund based on Shipping Bill and Invoices [Read Order]")
Transformer Dispute: Supreme Court Directs SPML Infra to Submit Affidavit Disclosing ITC Benefits and Transformer Usage Details with Balance Sheet [Read Judgement]
The Supreme bench, while entertaining the appeal filed by the East India Udyog Ltd, has directed the SPML Infra Ltd (respondents) to submit the affidavit disclosing the Goods and Services Tax (GST)...
![Transformer Dispute: Supreme Court Directs SPML Infra to Submit Affidavit Disclosing ITC Benefits and Transformer Usage Details with Balance Sheet [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/10/Transformer-Dispute-Supreme-Court-Directs-SPML-Infra-Affidavit-Disclosing-ITC-Supreme-Court-Balance-Sheet-taxscan.jpg "Transformer Dispute: Supreme Court Directs SPML Infra to Submit Affidavit Disclosing ITC Benefits and Transformer Usage Details with Balance Sheet [Read Judgement]")
Inability to Monitor GST Portal Amidst Staffing Shortage: Madras High Court allows Construction Company to file Statutory Appeal Beyond Limitation Period
The Madras High Court has issued an instruction to the SRM Engineering Construction Company Limited, allowing them to submit a statutory appeal, even if it falls outside the specified time limit....
Denial of ITC on Allegation of Fictitious Supplier: Kerala High Court Directs Tax Authorities to Ensure Fair Hearing & Expedite Adjudication [Read Order]
The High Court of Kerala has issued a directive to the state tax authorities to ensure a fair hearing and expedite the adjudication process for G.K. Traders, a business entity facing the denial of...
Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund [Read Order]
The Delhi High Court directed to process refund as Input Tax Credit (ITC) refund was filed within the time prescribed under Section 54(1) of the Central Goods and Service Tax Act, 2017. The...
![Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Filing-ITC-Refund-ITC-ITC-Refund-Refund-CGST-Act-Delhi-HC-taxscan.jpg "Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund [Read Order]")
Relief to Hindustan Unilever: Rajasthan High Court directs to Suggest Mechanism to Match Supplier's Credit Note With ITC Reversal due to Omission of S. 43 of CGST Act [Read Order]
In the case of Hindustan Unilever Ltd, the Rajasthan High Court directed to suggest a mechanism to match the supplier's credit note with Input Tax Credit (ITC)reversal due to the omission of section...
![Relief to Hindustan Unilever: Rajasthan High Court directs to Suggest Mechanism to Match Suppliers Credit Note With ITC Reversal due to Omission of S. 43 of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-to-Hindustan-Unilever-Rajasthan-High-Court-directs-to-Suggest-Mechanism-to-Match-Suppliers-Credit-Note-ITC-Reversal-CGST-Act-TAXSCAN.jpg "Relief to Hindustan Unilever: Rajasthan High Court directs to Suggest Mechanism to Match Suppliers Credit Note With ITC Reversal due to Omission of S. 43 of CGST Act [Read Order]")