Latest update 25.06.2024

A. GST Notes

Lawgics – Judgment No. 149

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The GST registration cannot be cancelled with retrospective date merely on account of non-filing of few returns Read more

GST DAILY – 227

HC quashed assessment order as assessee didn’t participate in proceedings due to negligence of his GST consultant Read more

GST DAILY – 228

HC quashed order confirming demand as conclusion that GST to be paid on total trade payables was untenable Read more

GST DAILY – 229

Note – Advisory on Reset and Re-filing of GSTR-3B of some taxpayers Read more

B. Article

HC directs GST Council to consider granting extended time period for filing appeal for order passed under Section 129 and 130 of CGST Act

The Hon’ble Allahabad High Court in the case of Tenet Network (P.) Ltd directed the Revenue Department to consider extension of time period for filing of appeal under Section 129 and  130 of the CGST Act as like orders passed under Section 73 and 74 of the CGST Act Read more

Provisional attachment under GST ceases to have effect after the period of one year

The Hon’ble Delhi High Court in Seema Gupta, directed the bank to permit the operation of assessee bank account, which was provisionally attached under Section 83 of the CGST Act. Read more

A very significant Customs AAR ruling

A very significant Customs AAR ruling delivered recently observed the following: Read more

Whether the assessment order is valid when turnover is disclosed incorrectly in GSTR-1 but reported correctly in GSTR-3B

The Honorable Madras High Court in the case of Southern Engineering Services allowed the writ petition and set aside the Assessment Order and opined that the assessment order is liable to be quashed in case where Assessee incorrectly reported turnover in GSTR-1 as taxable supply but correctly reported in GSTR-3B. Read more

C. Tax in Media

GST Council’s tax norm tweaks may ease burden on general insurers

GST Council’s decision to not levy tax on co-insurance premium and reinsurance commission retrospectively will be a consolation for general insurance companies, experts said. Read more

No GST on hostels, rail platform ticket, waiting room, ESOPs

GST Council on Saturday decided to exempt all hostel fees, platform ticket, railway waiting room and golf cart charges as well as employee stock options from payment of tax, while reworking the system to register for the tax regime to check frauds by bogus entities. Read more

New GST era set to start with end of anti-profiteering clause

While deciding to do away with the anti-profiteering clause, which mandates sellers to pass on the benefits of tax cuts. Read more

GST Council waives interest, penalty on tax demands between FY18 and FY20

The Goods and Services Tax (GST) Council in its Saturday meeting has approved several compliance measures, aiming at reducing tax litigation and enhancing ease of business across the sectors. Read more

FM underlines Centre’s support to states via timely tax devolution, GST compensation arrears

Finance Minister Nirmala Sitharaman on Saturday underlined Centre’s support to states through timely tax devolution and GST compensation arrears to stimulate growth. Read more

CBIC to issue detailed clarification on GST applicability for corporate guarantees, including distribution of liability and valuation rules

CBIC is all set to come out with detailed clarification regarding the applicability of GST on corporate guarantees by related parties for loans from banks or financial institutions. Read more

Rs.10cr GST fraud: TN woman held for floating fake firms

In a joint operation, cops from Noida and Coimbatore arrested 40 year old woman from the Tamil Nadu city on Saturday for her alleged involvement in a Rs. 10,000 crore CGST fraud orchestrated across the country. Read more

Centre, States to be empowered to regularise short/non-levy of GST due to general trade practice

The GST Act will now have provisions to recognise general practice in trade to consider cases of non-levy or short-levy. However, contrary to speculation, this will not provide any relief to online gaming companies, though some experts feel the proposed section has the potential to do so. Read more

The GST Council will have to reconstitute three Group of Ministers (GoM) under it as new ministers from 11 states joined the body on Saturday.

The GST Council will have to reconstitute three Group of Ministers (GoM) under it as new ministers from 11 states joined the body on Saturday. Read more

Intention of Centre to levy GST on petrol, diesel; states will have to decide on rate: FM Nirmala Sitharaman

Nirmala Sitharaman on Saturday said the intention of the central government has always been to bring petrol and diesel under GST, and it is now up to the states to come together and decide on the rate. Read more

GST Council Meeting concludes with no relief for online gaming industry

The much-anticipated GST Council meeting concluded on Saturday with a slew of clarifications for various industries. However, hopes for a review of the 28% Goods and Services Tax (GST) rate on online gaming and casinos were dashed, as Finance Minister Nirmala Sitharaman confirmed that the issue was not discussed. Read more

GST Council considers exemption of fertiliser sector from 5% GST

The GST Council has referred a proposal to exempt the fertiliser sector from the current 5% GST to the Group of Ministers on rate rationalisation. This decision follows discussions on recommendations from the Standing Committee on Chemicals and Fertilisers made in February. Read more

Maruti Suzuki gets GST demand notice of Rs 5.4 crore over input tax credit denial

The country’s largest carmaker, Maruti Suzuki India Limited (MSIL) has got a GST demand notice of Rs 5.4 crore. Read more

DGFT, Revenue dept working on dedicated hubs to boost e-commerce exports

In a bid to boost India’s e-commerce exports, the Directorate General of Foreign Trade (DGFT) is working with the Department of Revenue to establish designated e-commerce hubs across the country to streamline the process for online export shipments. Read more


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