Penalty order passed on the detention of goods and vehicle after 7 days from service of notice is not sustainable
The Hon’ble Patna High Court in the case of M/s Kedia Enterprises v. State of…
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High Court
AAAR
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Fortified Rice Kernels are classified under the Chapter 19 under sub-heading 19049000 and attracts the GST of 18%
The AAAR, Chhattisgarh in the case of M/s Brindavan Agrotech (P.) Ltd., In Re [Order…
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High Court
A single SCN cannot be issued for multiple periods
The Hon’ble Madras High Court in the case of M/s. Uno Minda Limited (Seating Division)…
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Notif. no.21, 22 & 23 dt 08.10.24
Central Board of Indirect Taxes and Customs (CBIC) issued following notifications - Notification no. 21/2024-Central…
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Amendment in GST rate on services, exemption on services and RCM on services w.e.f 10.10.2024
Central Board of Indirect Taxes and Customs (CBIC) issued following Notifications on 08.10.2024 viz. Amendment…
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High Court
Whether recovery action can be taken without disposing of the rectification application of the Petitioner due to an inadvertent error made in Form GSTR-1?
No, the Honorable Madras High Court in the case of Veeran Mehhta v. Deputy Commercial…
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High Court
Whether an adverse order be passed without affording an opportunity of hearing to the taxpayer?
No, the Honorable Karnataka High Court in the case of M/s. Bangalore Golf Club v.…
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High Court
Notification no.56/2023-CE issued by CBIC challenged before the Honorable Gauhati High Court
In the case of Shree Shyam Steel v. Union of India (WP(C)/3838/2024), the Honorable Gauhati…
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High Court
Whether registration of the taxpayer can be cancelled where SCN mentioned reasons as “Others”?
Yes, the Honorable High Court of Calcutta in the case of Limton Metals Ltd. v.…
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Brief of Circular No.-212/6/2024-GST dated 26-06-2024 suggested certificate formats
Mr. B. Venkateswaran I.R.S, Assistant Commissioner, Central GST (Retired) presented his note on the Circular…