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Form 3CD Tax Audit Report has clauses where GST information requires to be furnished. Clause 4 requires disclosure of GST registration number. Clause 41 requires reporting of taxes demanded and refunded. Likewise the author has presented the clauses in tax audit report where GST information is required to be furnished in the PPT.
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The Hon’ble Supreme Court in Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd allowed the review petition by recalling the judgement dated April 10, 2023 wherein the Hon’ble Supreme court held that Duty Free Shops at arrival or departure terminals of Airports are outside the customs frontiers of India and tagged the matter with the appeals mentioned in the signed order.
The Hon’ble Delhi High Court in the case HCL Infosystems Ltd. v. Commissioner of State Tax & anr[W.P.(C) 7391/2024 dated November 21, 2024] quashed the show cause notice and the final order issued in the name of Amalgamating Company post-merger because they were against Section 87 of the Central Goods and Services Tax Act (“the CGST Act”) and 160 of the CGST Act. The court held that the preceding cannot be brought to a merged entity and it is a substantive error that cannot be cured.
Hon’ble SC recently reiterated that the doctrine of promissory estoppel does not apply to the exercise of legislative powers by the State; Here’s the extract;