GST DAILY – 499 : Assessee to be allowed to make pre-deposit amount inadvertently not deposited at time of filing appeal: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Arun Traders V/s Union of India, decided on 8-4-2025
Tag: gst daily
GST DAILY – 498 : Refund under inverted duty structure cannot be denied merely due to the same rate on principal input and output: HC
THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Indian Oil Corporation Ltd. V/s Assistant Commissioner of Central Tax, decided on 20-8-2024
GST DAILY – 496 : Matter remanded as Appellate Authority erred in ignoring time spent before High Court and Supreme Court: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Simla Gomti Pan Products Pvt. Ltd. V/s Commissioner of State Tax, ,decided on 10-4-2025
GST DAILY – 495 : No GST shall be payable on goods lost in transit but ITC reversal would be required: AAR
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST, GUJARAT re :Inox Air Products Pvt. Ltd., decided on 25-3-2025
GST DAILY – 494 : No power to condone delay in filing appeal after expiry of one month beyond limitation period: HC
THE HON’BLE RAJASTHAN HIGH COURT IN THE CASE OF Akshansh Consultancy Services Pvt. Ltd. V/s Deputy Commissioner D. B. Civil Writ Petition No. 2957 of 2024, decided on 1-4-2025
GST DAILY – 493 : GSTN Issues Advisory On Appeal Withdrawal With Respect To Waiver Scheme
In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuance of final acknowledgment (APL 02) by the Appellate authority, then the system automatically withdraws the Appeal application (APL 01).
GST DAILY – 492 : No GST on amount recovered from employees towards canteen charges: AAAR
THE APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST, GUJARAT IN THE CASE OF Troikaa Pharmaceuticals Ltd., decided on 28-2-2025
GST DAILY – 491 : GST on TDR/FSI not applicable to rights transferred under development agreements for built-up area: HC
THE HON’BLE BOMBAY HIGH COURT IN THE CASE OF Shrinivasa Realcon Pvt. Ltd. V/s Deputy Commissioner Anti-Evasion Branch, CGST & Central Excise Nagpur, decided on 8-4-2025
GST DAILY – 490 : Appellate Authority is directed to condone delay in GST appeal considering time spent before Court as bona fide: HC
THE HON’BLE GUJARAT HIGH COUR IN THE CASE OF Shaileshbhai Kanjibhai Patel V/s State Tax Officer, decided on 27-3-2025
GST DAILY – 489 : No tax evasion if old machine was transferred from head office to branch for its own use; penalty to be set aside: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF D and D Construction and Developers Company V/s Additional Commissioner