Updates

Recent update

Latest-update-27.09.24-300x168 Updates
A. Update Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities Doubts have been created regarding the validity of documents issued by the tax officers on the common portal viz. SCN/Orders without the Digital signatures on the pdf. document downloaded from the common portal. In this context, ...
Latest-update-26.09.24-300x167 Updates
A. Amendment Order no.01-2024-Customs dt 25.09.24 CBIC issued CAVR Order no. 01/2024 -Customs dated 25.09.2024 to provide for extension of validity of CAVR Order no. 01/2023 -Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 in respect of Linear Alkyl Benzene (LAB). Read more DGFT ...
Latest-update-25.09.24-300x168 Updates
A. Advisory Archival of GST Returns data on GST portal GSTN issued Advisory on data archival whereby taxpayers are advised to download their relevant data from the GST portal for any future reference.. The data won't be available in GSTN to view beyond 7 years for taxpayers. Read more B ...
Latest-update-24.09.24-300x167 Updates
A. Amendment Circular No. 18/2024- Customs dated 23.09.2024 The circular issued by CBIC is regarding Classification of laboratory chemicals. Read more Notification no. 104/2024 dated 20.09.2024- Income tax To hereby make rules called as "Direct Tax Vivad Se Vishwas Rules, 2024. Read more B. Notes GST Circular - Capsule 2 ...
Latest-update-23.09.24-300x168 Updates
A. GSTN Advisory Frequently Asked Questions on IMS With the Introduction of Invoice Management System (IMS), the taxpayers interaction with invoices and business processes will change. This innovative feature empowers taxpayers to seamlessly accept, reject, or keep invoices pending in the system to avail later as and when required, streamlining ...
Latest-update-22.09.24r-300x167 Updates
A. Update/Press Release CBDT notifies Rules and Forms for Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024 Read more B. Notes Lawgics – Judgment No. 177 by Adv Nidhi Aggarwal Since the original order adversely affected the petitioner, thus, the third proviso to Section 161 came into picture, and the ...

GST Article

Yes, the Honorable High Court of Calcutta in the case of Limton Metals Ltd. v. Superintendent [W.P.A. NO. 11277 OF ...
Mr. B. Venkateswaran I.R.S, Assistant Commissioner, Central GST (Retired) presented his note on the Circular no. 212/6/2024 dated 26.06.2024 as ...
The Hon’ble Supreme Court in the case of Chief Commissioner of Central Goods and Services & Ors. v. M/s. Safari ...
The Hon’ble Supreme Court in the case Union of India & Ors. v. Rajeev Bansal [Civil Appeal No 8629 of ...
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GST in Media

The central government on Tuesday announced April 1, 2025, as the sunset date for the anti-profiteering clause in the Goods and Services Tax law. Additionally, starting Oct. 1, all pending complaints related to anti-profiteering will be managed by the Principal Bench of the GST Appellate Tribunal (GSTAT) rather than the ...
The Ministry of Finance has notified various sections including 128A of the Goods and Services (GST) Act with effect from 01.11.2024. Announced in Budget 2024, section 128A is a new section that provides some relief to individuals and companies registered under GST. This relief which is a conditional waiver scheme, ...
Micro, Small and Medium Enterprises (MSMEs) are essential for India's economic growth, creation of employment and supporting large industries with cost-effective solutions. Over the years, the Goods and Services Tax (GST) has played a significant role and benefitted MSMEs by unifying the tax structure, easing logistical movement and in creating ...
The Group of Ministers (GoM) on GST rate rationalisation is understood to be in favour of reducing the tax rate on many items including ”education materials” to 5% from 12% to provide relief to large sections of people. According to a source privy to the discussions held by the GoM ...
The Ministry of Finance has notified various sections including 128A of the Goods and Services (GST) Act with effect from November 1, 2024. Announced in Budget 2024, section 128A is a new section that provides some relief to individuals and companies registered under GST. This relief which is a conditional ...
Most members in the Group of Ministers (GoM) of the Goods and Services Tax (GST) Council are not in favour of any relief to the real estate sector with regard to the tax incidence on collaborative ventures between developers and land owners. “Most members feel the rate structure should remain ...

Income Tax in Media

The finance ministry will be initiating its pre-Budget meetings from October 10 which will continue till November 11, reviewing six ...
The Income Tax Department has accused Hinduja Global Solutions (HGS) of evading taxes amounting to around Rs 2,500 crore, according ...
The Central Board of Direct Taxes (CBDT) has recently released notification, saying the Direct Tax Vivad Se Vishwas Scheme 2024 ...
Tax rebate under section 87A of the Income-tax Act, 1961 is a benefit that reduces the total income tax liability ...
The finance ministry on Tuesday said the Supreme Court has disposed of 573 direct tax cases after the monetary limits ...


Lawgics-Judgments

GST Daily

Synopsis: The SCN lacked specific details or evidence to support the allegations of fraud, willful misstatement, or suppression of fact ...
Synopsis: The Supreme Court held that if construction of a building is essential for supplying services such as renting out, ...
Synopsis: Section 6(2)(b) prohibits the initiation of parallel proceedings by State and Central authorities on the same subject matter. Once ...
Synopsis: Under Section 161 of the CGST Act, 2017, if rectification adversely affects any person, the affected party is required ...
Synopsis: Procedural lapse in Part B of the E-way bill was minor and curable and goods were moved within the ...
Synopsis: Section 83(1) mandates that any provisional attachment order must contain reasons for the Commissioner’s decision to protect the government’s ...
Stay Yourself  Updated  on GST Adverse order can’t be passed without hearing assessee even if he didn’t file his response ...
Proper Officer can’t reject assessee’s reply without considering it on merits: HC ...
Penalty set aside by HC in case of mere minor discrepancy in E-way bill as intent to evade tax is ...
HC held that demand in order cannot exceed the demand proposed in SCN; directed to treat such order as final ...
Ruling can be declared void ab initio by AAR if facts were suppressed by applicant: AAAR ...

Lawgics-GST Notes

Lawgics – serial no. 164

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.168A and interpretation thereof ...

Lawgics – serial no. 163

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.168 and interpretation thereof ...

Lawgics – serial no. 162

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.167 and interpretation thereof ...

Lawgics – serial no. 161

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.162 and interpretation thereof ...

Lawgics – serial no. 160

Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.162 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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