Latest update 05.04.2024

Audit wing of SGST Authority shall keep all proceedings in abeyance if the subject matter is pending before the CGST Authority

The Hon’ble High Court of Calcutta in the case of Mahabir Prasad Kedia held that the Audit Wing of the SGST Authority should keep the proceedings in abeyance if the subject matter was pending before the CGST Department. Read more

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Tax Liability cannot be imposed merely because the financial statement did not provide State-wise turnover

The Hon’ble Madras High Court, in the case of Tvl. Future General India Insurance Co. Ltd. held that an assessment order passed by the Assessing Officer, had accepted the explanation of the assessee with regard to certain defects but had imposed GST at rate of 36% instead of 18 % on the ground that the financial statements submitted by the assessee did not reflect state-wise turnover, the impugned assessment order was to be set aside, and the matter was to be remanded to the Competent Authority for reconsideration. Thus, the writ petition is disposed of and the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order in accordance with law. Read more

Repaying borrowed sum from market to clear GST shortfall of states during Covid on Centre’s agenda

The robust collections from the goods and services tax have put the Centre in a position to repay in advance the huge sums it borrowed from the market to clear the GST shortfall of states during the Covid period, according to finance ministry estimates. Read more

Vedanta receives GST demand notices worth Rs 1.86 crore

Mining giant Vedanta Ltd has received GST demand notices to the tune of Rs 1.86 crore for availing input tax credit, which has been termed “ineligible” by the tax authority. Read more

42% drop in GSTIN applications

In a dramatic shift, the state goods and services tax department has registered an average 43% drop in GSTIN applications received monthly since Nov 2023 when a new layer of authentication was added for the online registration process. Read more

Centre seen to have met FY24 gross tax target

The year 2023-24 not only witnessed multi-year high tax buoyancy levels – mainly on the direct taxes front – but also higher level of compliance from taxpayers, and strict enforcement measures against tax evaders. Read more

Nitin Gadkari vows to eliminate petrol, diesel vehicles in India soon: ‘Not impossible’

Union Minister for Road Transport and Highways Nitin Gadkari has said that it is ‘one hundred per cent’ possible for the country to get rid of petrol and diesel cars altogether to make India a green economy. Read more

Framework for conducting Joint Audit by CGST and SGST officers – reg.

the CGST and SGST Audit Teams would henceforth try to co-ordinate and participate in each other’s Audits. Read more

Tax evasion of Rs 730 cr by TMT bar makers detected

DGGI sent notices to eight thermo-mechanically treated (TMT) bar manufacturers last week and has already recovered about Rs 200 crore in tax payments so far. Read more

Employees get Rs.3,731 crore GST penalty demand; Bombay HC strikes it down

Should an employee of a company be held responsible for forking out penalties related to tax demands raised on the company by revenue authorities? Goods and Services Tax (GST) enforcement officials believed so when they slapped a demand last September for a Rs.3,731 crore penalty on a taxation manager and other employees of global logistics major Maersk for alleged tax evasion of the same amount by the company. Read more

JK GST Collections Soar 26 Percent to Rs 601 Cr in March 2024

In March 2024, Jammu and Kashmir saw a remarkable 26 percent growth in GST revenues compared to the previous year, reaching Rs 601 crore, up from Rs 477 crore in March 2023. Read more

Hero MotoCorp Gets Demand Notice Of Rs. 605 Crore From Tax Body-IT

The country’s largest two-wheeler maker Hero MotoCorp on Thursday said it has received demand notices from the Income Tax department for around Rs. 605 crore, including interest, for six assessment years. Read more

Functionalities to file commonly used ITRs enabled by CBDT on 1st April, 2024

The Central Board of Direct Taxes (CBDT) has facilitated taxpayers to file their Income Tax Returns (ITRs) for the Assessment Year 2024-25 (relevant to Financial Year 2023-24) from 1st April, 2024 onwards. The ITR functionalities i.e. ITR-1, ITR-2 and ITR-4, commonly used by taxpayers are available on the e-filing portal from 1st April, 2024 onwards for taxpayers to file their Returns. Companies will also be able to file their ITRs through ITR-6 from April 1 onwards. Read more

Madras High Court strikes down part of CBDT circular that denied time extension for seeking tax exemption-IT

The Madras High Court has struck down a part of a circular issued by the Central Board of Direct Taxes that denied extension of the time limit for submitting applications by newly established trusts for availing of income tax exemptions under 80 G of Income Tax Act, 1961. Read more

Ludhiana industry challenges implementation of Income Tax Act’s section 43-B in Supreme Court

City-based industrial organisations have challenged the implementation of section 43-B of the Income Tax Act in the Supreme Court, seeking that it be deferred for at least one year. Read more

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