Updates

Recent update

A. Amendment DGFT-Public Notice No. 40/2024-25 dated 15.01.2025 DGFT issued Public Notice No. 40/2024-25 dated 15.01.2025 regarding Standard Operating Procedure / Guidelines for Voluntary Disclosure of Non Compliance /Violations related to Export of SCOMET items and SCOMET Regulations. DGFT-Public Notice No. 41/2024-25 dated 15.01.2025 DGFT issued Public Notice No. 41/2024-25 ...
A. Amendment Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017 New Delhi GST Investigation Wing issued Instruction No. 01/2025 -GST providing "Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017". GSTN: Implementation of mandatory mentioning of HSN ...
Webinar Webinar: TDS Rates & Compliance in Income tax OTU is organising a webinar on TDS rate and compliance in income tax on 21.01.2025 at 2 pm by CA Aman Rajput. Update DGFT-Public Notice No. 38/2024-25 dated 03.01.2025 DGFT issued Public Notice No. 38/2024-25 dated 03.01.2025 on Amendment in Para ...
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’ ...

GST Article

GST UPDATEZ ON 15-01-2025 by R.SRIVATSAN, IRS, NACIN, CHENNAI In light of the extended due dates for filing GSTR-1 and ...
The Hon’ble Gujarat High Court in the case of Tirth Agro Technology Pvt. Ltd. &Anr. v. Union of India & ...
The Hon’ble Delhi High Court in the case of Aimay (P) Ltd. v. Commissioner of Central Tax, Delhi West [W.P ...
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GST in Media

There is a strong case for GST reduction on two-wheelers up to 125 cc as these cater to non-sin goods but mobility option for masses in the country, Hero MotoCorp CEO Niranjan Gupta said on Wednesday. The government should also continue on the path for long-term growth, stability and investments, ...
The Delhi High Court has delivered a significant judgment granting goods and services tax (GST) relief to the Central Electricity Regulatory Commission (CERC) and the Delhi Electricity Regulatory Commission (DERC). The court ruled that fees collected by these commissions for activities related to tariff and licence regulation under the Electricity ...
Now a Goods and Service Tax (GST) proper officer can't arbitrarily arrest a GST registered person due to a recent amendment in GST arrest instructions. Moreover, now GST proper officers have to explain to the taxpayers about the 'grounds of arrest' and also obtain a written acknowledgement from them about ...
Goods and Service Tax (GST) registered taxpayers who wish to apply for the GST Amnesty Scheme 2024 under section 128A announced in Budget 2024, should note about a procedural change in filing its application. Without submitting a request for withdrawal of appeal, the taxpayer cannot apply for the GST Amnesty ...
The much-anticipated Goods and Services Tax Appellate Tribunals (GSTAT) may take another six months to become operational. Many states are yet to appoint members or allocate office spaces, delaying the process, according to a report by The Economic Times. Initially, the tribunals were expected to start functioning by December 2024 ...
Mankind Pharma Ltd on Wednesday said it has been imposed a GST related penalty of over Rs 2 crore by tax authority in Kolkata over alleged mismatch in figures for the period of FY18 to FY22. The company has received an order on January 14, 2025 from Office of the ...

Income Tax in Media

As the Union Budget 2025 approaches, the country’s vast middle class population is eagerly awaiting announcements related to income tax ...
In a significant ruling, a quasi-judicial body has upheld the Income Tax (I-T) department's ability to attach properties under the ...
An Income tax inspector who was under the scanner for accepting bribes finally landed in CBI net after they found ...
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 ...


Lawgics-Judgments

GST Daily

Synopsis: The Department can proceed under Section 35(6) or 73 or 74 of the UPGST Act instead of Section 130 ...
Synopsis: Orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer ...
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 ...
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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