GST Portal downtime 29.09.26
GSTN is taking downtime to enhance its services on the GST Portal on 29.09.2026 from 12:00 AM onwards until 6:30 am of 29.09.2026.
Tag: GST
Delhi HC extends Section 14 Limitation benefit for claiming construction ITC of past period post Safari Retreats
The Hon’ble Delhi High Court in Riveria Commercial Developers Limited disposed of a batch of writ petitions challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the CGST Act”, thereby granting liberty to the Assessees to file appropriate applications before the Adjudicating Authority for availing ITC pertaining to the past peri
Timeline to claim Input Tax Credit of FY 25-26 – Part 8
Let us see the eligibility of ITC on works contract service and goods or services of both availed for the purpose of construction work
No Jurisdictional Infirmity under Section 6(2)(b) of the CGST Act where CGST Proceedings Precede SGST Action
The Hon’ble Delhi High Court in Shub Conductors LLP and Ors. held that no jurisdictional infirmity under Section 6(2)(b) of the CGST Act arises where the proceedings under the CGST Act were initiated prior in point of time to the proceedings initiated by the State GST Authorities.
Advocate-Client Privilege No Bar To Investigating Advocate’s Premises: Delhi High Court Upholds GST Search At Law Firm
The Hon’ble Delhi High Court in Puneet Batra dismissed the writ petition filed by an Advocate challenging the search conducted under Section 67(2) of the CGST Act at the his premises,
Timeline to claim Input Tax Credit of FY 25-26 – Part 7
Cost should be debited to the branch incurring that expense. It should not be debited to some other branch. Lets see an example.
Timeline to claim Input Tax Credit of FY 25-26 – Part 6
ITC on RCM invoice, ISD, rental service and other
Advisory on use of version 3.3 of emSigner
This is an advance information to the all users – Taxpayers and Tax Officers, of GST System who use Digital Certificate Signature on the GST Portal.
Supreme Court to examine whether mere uploading of SCN on the GST Common Portal amounts to valid service
The Hon’ble Supreme Court in GVK Jaipur Expressway Pvt. Ltd. issued notice in the Special Leave Petition filed by the Assessee challenging the judgment of the Hon’ble Rajasthan High Court, which had dismissed its writ petition against a total GST demand of Rs. 14,06,54,640/-,
Timeline to claim Input Tax Credit of FY 25-26 – Part 5
Let us see some scenario where Input tax credit claim need critical thinking –