Latest update 26.10.2024

A. Article

Right to avail ITC is conditional right

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by CA Bimal Jain

The Hon’ble Kerala High Court in the case of Tirupati Balaji Traders dismissed the writ petition relying on the judgment of M. Trade Links v. Union of India [W.P. (C) NO. 31559 of 2019 dated June 04, 2024].

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B. Tax in Media

Assam: CBI nabs CGST Joint Commissioner in Guwahati in bribery case

The Central Bureau of Investigation (CBI) on Friday arrested Rahul Kumar, a Joint Commissioner of Central Goods and Services Tax (CGST) in Assam.

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No piecemeal approach

Three groups of ministers (GoMs) under the Goods and Services Tax (GST) Council met recently and reportedly decided to recommend various rate tweaks, exemptions for lower health insurance covers, and a merger of the “compensation cess” with the highest tax slab at a future date. The GoM on rate rationalisation (GoM-RR), which has the crucial mandate for a comprehensive restructuring of the GST slabs with the idea to reduce their number and appropriately revise the tax’s base, seems in no haste to go for an overhaul of the tax structure, even though it has a tight November-end deadline to firm up its views.

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Income tax – Time limit for issuing different income tax notices and completion of the assessment

Income Tax Department has published the time limit for issuing different income tax notices and completion of the assessment as amended by the Finance (No. 2) Act, 2024.

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‘Tax Commissioner to Ensure Zero Tolerance Against Harassment of Traders’

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Do You Need to Pay Tax on Diwali Gifts? Know the Rules

Diwali, the festival of lights, is a time of joy, celebration, and exchange of gifts. Whether it’s cash, jewelry, or other valuable items, giving and receiving gifts is an integral part of Indian culture, especially during Diwali. However, from a taxation perspective, many individuals remain uncertain about the tax implications associated with gifts. Do gifts received during Diwali attract taxes, and if so, what are the applicable rules?

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Mysuru Palace Board increased the entry fee for Foreigners to Rs.1,000 per person because of GST

The Mysuru Palace Board has increased the entry fee for foreigners to Rs. 1000 per person, which is 10 times more than the existing Rs.100. The new price will come into effect on Friday.

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TTV Dhinakaran urges Central govt to remove of 18% GST on cable TV services

AMMK General Secretary TTV Dhinakaran has urged the central government to abolish the 18% GST imposed on cable TV services.

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GHCL receives GST notice alleging excess ITC claim of Rs.1.08 Crores for FY 2020-21The GHCL Limited has received a scrutiny notice on October 24, 2024, from Superintendent CGST & CX, Range IV, Ballygunge Division, Kolkata South Commissionerate for the financial year 2020-21, according to the stock filing.

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Ex-GST officer ordered to return Rs 1.24 crore in corruption case, jailed and fined Rs 1 lakh along with wife

A special CBI court has convicted a retired superintendent of the Goods and Services Tax Department and his wife for accumulating unaccounted assets worth Rs 1.24 crore, which were disproportionate to the officer’s known sources of income.

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Meticulous planning behind Kerala GST’s massive gold jewellery raids

There was meticulous planning at the top level before conducting the massive raids on gold jewellery manufacturing units by Kerala GST officials in Thrissur district, aimed at uncovering unaccounted gold linked to tax evasion, official sources said on Friday.

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