Updates

Recent update

Update GSTN Advisory: Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/2024 The Central Government, on the recommendations of the 54th GST Council, had issued Notification No. 22/2024 – CT dated 08.10.2024 and notified that any registered person against whom any order confirming demand for wrong availment ...
A. Article Co-owner consent is not required for availing GST registration The Hon’ble Allahabad High Court (Lucknow Bench) in the case of Satya Dev Singh held that the co-owner consent is not required when in the primary document of proof of ownership such as electricity bill, owner’s name is mentioned ...
Latest-update-01.01.25-300x167 Updates
A. Amendment Notification no. 131/2024 dated 30.12.2024- Income tax CBDT issued notification no. 131/2024 dated 30.12.2024 whereby the Central Government approves ‘Sri Paripoorna Sanathana Charitable Trust’, Bengaluru for its college unit, 'Sri Paripoorna Sanathana Ayurveda Medical College, Hospital and Research Centre’ under the category of ‘University, college or other institution’ ...
Latest-update-31.12.24-300x168 Updates
A. Amendment DGFT Notif. 45/2024-25 dt 30.12.2024 DGFT issued Notification No. 45/2024-25 dated 30.12.2024 regarding imposition of Minimum Export Price (MEP) on Export of Honey. DGFT Notif. 46/2024-25 dt 30.12.2024 DGFT issued Notification No. 46/2024-25 dated 30.12.2024 regarding Imposition of Minimum Import Price (MIP) on import of Soda Ash covered ...
Latest-update-30.12.24-300x167 Updates
A. Amendment/Update GSTN Advisory for Waiver Scheme under Section 128A Under the waiver scheme, for a demand notice or statement or order which has been issued under Section 73 for the tax periods between July 2017 & March 2020, the taxpayers are required to file an application either in FORM ...
Latest-update-29.12.24-300x167 Updates
A. Amendment Kerala GST Notif.no.10/2024-Sate Tax-dt. 27.12.24 on E-Way Bill Kerala State GST dept issued notification to fix threshold for intra state movement of goods falling at serial no. 4 and 5 of the annexure appended to sub-rule 14 of rule 138 Notification No. 87/2024-Customs (N.T.) dated 24.12.2024 CBIC issued ...

GST Article

The Hon’ble Supreme Court in the case of Commissioner of CGST and Central Excise Delhi-I v. Ambassador Sky Chef [Diary ...
GST UPDATEZ ON 07-01-2025 by by R.SRIVATSAN, IRS, NACIN, CHENNAI The circular outlines two primary models for voucher distribution, each ...
The Hon’ble Calcutta High Court in the case of Shruti Iron (P.) Ltd. v. Assistant Commissioner, State Tax, Bally & ...
The Hon’ble Delhi High Court in the case of Bablu Rana v. Proper Officer, SGST [W.P. (C) No. 9394 of ...
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GST in Media

The Telangana high court has upheld the notifications issued by GST authorities, extending the timeframe for issuing show-cause notices related to tax recovery and input tax credit matters for the financial year 2019-20. A division bench, comprising Justices Sujoy Paul and G. Radha Rani, issued this ruling on Monday, addressing ...
Laden with tax demands way above their earnings, gaming companies are moving the Supreme Court (SC) to restrain the taxman from precipitating a crisis. Read more at: The Economic Times ...
In a landmark judgment, the Gujarat High Court has ruled goods and services tax (GST) does not apply to the transfer of leasehold rights to a third party in land granted by Gujarat Industrial Development Corporation (GIDC). The ruling — in the Suyog Dye Chemie vs Union of India case ...
Pani puri is one of the most popular street in India, which always reminds us of crowded street corners and the crunch of puris filled with spicy water and yummy fillings. These days, the Puris can be filled with so many exciting flavours to choose from! But what happens when ...
Late in December 2024, the munchy popcorn found itself in the spotlight amid different tax rates proposed by the GST Council based on its sugar or salt component. As per the clarification, the GST rate on popcorn mixed with salt and spices will be 5%, while it will be 12% ...
The Gujarat High Court recently ruled that Goods & Services Tax (GST) does not apply to the transfer of leasehold rights on land allocated by the Gujarat Industrial Development Corporation (GIDC), offering major relief to industries dealing with leasehold land transfers. This decision eases a contentious tax burden for industries, ...

Income Tax in Media

Finally good news is there for those taxpayers who are eligible to claim section 87A tax rebate but were prevented ...
The Income Tax Department updated the income tax return forms for ITR-2 and ITR-3 on January 4, 2025. The ITR ...
The Central Board of Direct Taxes (CBDT) is set to enhance its operations in 2025 by adopting a so-called 'PRUDENT' ...
The Income Tax Department has extended the revised and belated income tax return (ITR) filing deadline to January 15, 2025 ...
New deadline for  Vivad Se Vishwas Scheme: The deadline for determining the payable amount under the Direct Tax Vivad Se Vishwas ...


Lawgics-Judgments

GST Daily

Synopsis: GST RC cancellation order was passed with retrospective effect from 01.07.2017 for the only reason set out in the ...
Synopsis: Since the GST portal for filing Form ITC-02 was non-functional in 2017, faulting the Petitioner for not filing it ...
Synopsis: The SCN and GST cancellation order lacked proper reasoning and showed non-application of mind, therefore, were aside. JudgmentGIST-181Download ...
Synopsis: Central Authorities do not have jurisdiction to issue summons, when State Authorities had already investigated the transactions by putting ...
Synopsis: Non-compliance with appellate orders could lead to administrative chaos and erode public confidence in the appeal system. JudgmentGIST-182Download ...
Synopsis: The SCN lacked specific details or evidence to support the allegations of fraud, willful misstatement, or suppression of fact ...
GST to be paid on entire increased rent received for period 01.09.2005 to 31.08.2022: AAR 01 Aug 2024 ...
HC condoned delay for filing Form ITC-01 and directed AO to permit assessee to file it ...
HC remanded matter as tax liability was imposed due to inadvertent error while filing GSTR-3B ...
Refund application for excess GST paid by recipient on construction services not maintainable; HC dismissed writ petition ...
Detention of goods in transit without finding any intention to avoid tax is unjustified: HC ...
HC set-aside demand of late fee as assessee filed GSTR-9C before 1-4-2023 but benefit of amnesty scheme was given thereafter ...

Lawgics-GST Notes

Lawgics-photo-300x81 Updates

Lawgics – compendium

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law & judgment in simplified manner under the title “Lawgics”. The attempt ...

Lawgics – Budget Special 2024

Lawgics Budget Special 2024 is presented by Advocate and Author Nidhi Aggarwal ...

Lawgics – serial no. 168

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.172 and interpretation thereof ...

Lawgics – serial no. 167

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.171 and interpretation thereof ...

Lawgics – serial no. 166

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.170 and interpretation thereof ...

3 comments

comments user
Jignesh r khatri

Nice

comments user
Shiv Kumar Bhuwania

Really commendable.
So positive approach .

comments user
Nitin Bhavsar

Most important and effective information shared by your team
Thanks alot, request send the future updates and guide me in respect of GST laws

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