Mahindra & Mahindra hit with GST penalty
Auto major Mahindra & Mahindra Ltd on Friday (December 29) said it has been imposed a penalty of Rs.4.12 crore by…
Tag: Sec. 74
ITC cannot be blocked when no order is issued u/s 74 of the CGST Act or Rule 86A of the CGST Rules
The Hon’ble Telangana High Court in the case of M/s. A.S.E. India v. Union of India [Writ Petition No. 4756…
Period of limitation in filing the appeal stood extended pursuant to the 52nd GST Council Meeting
The Hon’ble Allahabad High Court in M/s Modern Steel v. Additional Commissioner and Another [Writ Tax No. 1192 of 2023…
Amnesty scheme for GST appeal filing: Notification No. 53/2023-CT dated 02.11.23
Analysis of Notification number 53/2023– Central Tax dt 2nd November 2023 for Amnesty for Appeal filing under GST. Notification 53/2023–Central…
Reply filed by Assessee be taken into consideration while passing Impugned Order
The Hon’ble Madras High Court in the case of M/s. Chennai Silks v. The Assistant Commissioner, Tirupur[W.P. No. 29095 of…
Show Cause Notice without date, time and venue of personal hearing violative of natural justice
The Hon’ble Madhya Pradesh High Court in Concord Tie up Pvt. Ltd. quashed the order and remitted back the matter for afresh hearing in the case where the show cause notice was issued without containing the details like date, time and venue of personal hearing.
Refund of payment made during search available as refund when no DRC-04 or Notice issued
The Punjab and Haryana High Court in the case of M/s. Samyak Metals Pvt. Ltd. v. Union of India and…