Generation Date of Draft GSTR 2B for December 2024 & action in IMS
GST UPDATEZ ON 15-01-2025 by R.SRIVATSAN, IRS, NACIN, CHENNAI In light of the extended due…
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High Court
GST refund can be granted under IDS as per the modified formula
The Hon’ble Gujarat High Court in the case of Tirth Agro Technology Pvt. Ltd. &Anr.…
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High Court
Accused/Taxpayer cannot be kept in custody beyond the period of sixty days if complaint has not been filed pursuant to investigation for offences specified under GST Laws
The Hon’ble Delhi High Court in the case of Commissioner of Central Tax, GST v.…
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High Court
Department shall provide the copies of documents/data derived from seized items during search and seizure proceedings
The Hon’ble Delhi High Court in the case of Aimay (P) Ltd. v. Commissioner of…
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High Court
Central GST Department required to issue documents including orders both in Hindi and English Language
The Hon’ble Andhra Pradesh High Court in the case of Subodh Enterprises v. Union of…
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High Court
SCN and Order devoid of required particulars to contest claim of erroneous refund is void
The Hon’ble Madras High Court in the case Tvl. Orange Sorting Machines (India) (P.) Ltd.…
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High Court
Telecom towers are moveable property which are eligible for ITC
The Hon’ble Delhi High Court in the case of Bharti Airtel Limited v. Commissioner, CGST…
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High Court
Gujarat High Court sent case back to reconsider refund request as per CBIC’s circular on adjusted total turnover calculation
The Hon’ble Gujarat High Court in the case of Kashi Exports v. Union of India…
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High Court
Ratification cannot substitute recommendation
The Hon’ble Gauhati High Court in the case of the Central Board of Indirect Taxes…
AAAR
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No GST leviable on free bus transportation facility provided to its Employees by the Employer
The AAAR, Gujarat in the matter of M/s. Emcure Pharmaceuticals Ltd. (Advance Ruling (Appeal) No.…