Month: May 2025
DGGI unveils 643 cr GST fraud, prime accused held
In a major operation, officers from the Directorate General of GST Intelligence (DGGI), Visakhapatnam zonal unit, apprehended an individual involved in a 643.81 crore fraudulent invoice scheme.
Book: GST Manual (Acts & Rules)
GST Manual (Acts and Rules) by Bharat , 5th Edition, 2025 is now available
New Delhi – Trade Notice no.1/2025 – Grievance Redressal Mechanism for processing of application for GST registration
Office of the Principal Chief Commissioner, CGST and CEX, Delhi Zone, New Delhi issued Trade Notice no.01/2025 dated 23.05.2025.
Day 7 – Customs Warehousing (Public & Private Bonded Warehouses) — A Practitioners’ Black-Letter Guide
Day-7 of 30-Day Series on the Customs Act 1962 and FTP 2023 by CA Navjot Singh.
Issuance of Summaries alone without proper SCN, Statement of Determination of Tax, and Detailed Order is not sufficient
The Hon’ble Gauhati High Court in the case of Ranjit Dutta set aside the Summary of the Show Cause Notice and the Summary of the Assessment Order as a proper Show Cause Notice as well as the Assessment Order were not passed by the Assessing Officer as per the mandate of Section 73 of the CGST Act.
ITC availed on inputs used in the manufacture of finished goods that subsequently got destroyed, must be reversed
The Telangana AAAR, in Geekay Wires Ltd., held that Input Tax Credit availed on raw materials and inputs used in the manufacture of finished goods which were later destroyed in a fire must be reversed on the ground that Section 17(5)(h) of the CGST Act bars Input Tax Credit in respect of goods lost or destroyed, and this includes cases where raw materials and inputs were consumed in producing finished goods that are subsequently destroyed.
Book: GST Law Simplified with forms, tariff, exemptions and circulars
GST LAW Simplified with forms, tariff, exemptions and circulars authored by Mr. P.K. Goel , 3rd Edition 2025
Book: Reverse Charge Mechanism under GST
Reverse Charge Mechanism under GST authored by CA Satbir Singh , 4th Edition 2025 is now available