GST Amnesty Scheme 2024: A Comprehensive Guide to Section 128A - Understanding Waiver of Interest and Penalties
## Introduction In a significant move to provide relief to taxpayers, the government has introduced a comprehensive GST Amnesty Scheme...
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Oct 23
Court dismisses writ petition against GST attachment, uncovers potential fraud
The Hon'ble High Court of Bombay in Chotu Lal v. Union of india [WRIT PETITION NO.8631 OF 2023, August 26, 2024] dismissed a writ...
Oct 19
GST demand order sets aside, emphasizing the importance of proper notice service beyond GST portal uploads
The Hon'ble High Court of Madras in Tvl. K.S. Granite v. Assistant Commissioner (ST) [W.P. NO. 21451 OF 2024, August 7, 2024] held that...
Oct 12
Supreme Court judgment redefines 'plant or machinery' under GST, potentially allowing ITC for shopping malls
The Hon'ble Supreme Court of India in Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. &...
Oct 3
GST appeal allowed despite delay and technical issues - Technical Glitch Doesn't Doom GST Appeal
The Hon'ble High Court of Madras in M/s.Shivpad Engineers Pvt. Ltd. v. The Deputy Commissioner (ST) [ W.P.No .26655 of 2024, September...
Sep 25
GST authorities must follow CGST Act procedures for prosecution, quashing FIR filed under IPC without proper sanction
The Hon'ble High Court of Madhya Pradesh in Deepak Singhal v. Union of India [W.P. NO. 21645 OF 2024, August 30, 2024] held that where a...
Sep 24
Condonation of delay allowed for GST registration revocation, subject to payment of dues
The Hon'ble High Court of Orissa in Bimal Kishore Sahu v. Additional Commissioner, GST (Appeals) [W.P.(C) NO. 20383 OF 2024, September 2,...
Sep 17
Notices on Portal Without Proper Intimation Invalid
The Hon'ble High Court of Madras in Tvl. Zulaikha Motors (P.) Ltd. v. Assistant Commissioner (ST) W.P. NO. 22045 OF 2024 dated August...
Sep 1
Interim protection to GST taxpayer for late ITC claim, considering proposed amendments in Finance Bill 2024
The Hon'ble High Court of Calcutta in W.P.A. No. 15304 Cart Infralog Ltd. v. Assistant Commissioner of CGST & CX dated JULY 29, 2024 ...
Aug 27
GST registration cancellation notices must provide specific reasons
The Hon'ble High Court of Delhi in Prince Garg v. Avato Ward 63 State Goods and Service Tax & Anr. [W.P.(C) 10953/2024 dated August 8,...
Aug 26
Court rules against retrospective GST registration cancellation without proper notice
The Delhi High Court in Alibaba Enterprises v. Sales Tax Officer Class-II/AVATO Ward-83 W.P. (C) No. 10498 of 2024 dated [August 1, 2024]...
Aug 23
Bona fide purchasing dealers can't be denied Input Tax Credit under GST for supplier's tax deposit failures
The Gauhati High Court in N ational Plasto Moulding v. State of Assam and Others (WP(C)/2863/2022) and connected matters, decided on...
Aug 14
Court Upholds Natural Justice: GST Authority Must Consider Previous Replies Before Issuing New Notices
The Hon'ble Allahabad High Court in Radiant Cash Management Services Ltd. v. Deputy Commissioner, State Tax, Writ - C No. 6394 of 2024 ,...
Aug 11
Bail to accused in GST fake firm case after completion of investigation and filing of charge sheet. Understand the legal implications and bail criteria in GST fraud cases.
The Hon'ble Bombay High Court in Sanket v. Director General of Goods and Service Tax Intelligence (BA) No. 585 of 2024 dated 28-06-2024...
Aug 10
GST penalty quashed for e-way bill error in the delivery address. Ruling emphasizes human mistakes don't equate to tax evasion
The Hon'ble Allahabad High Court in Uttam Electric Store v. State of U.P. [Writ Tax No. 153 of 2021 [26-07-2024] held that where an...
Aug 5
Court acknowledges small business's difficulty in monitoring web portal additional notices
The Hon'ble High Court of Madras in New Grace Computers v. State Tax Officer W.P. (MD) NOS. 11638 & 11626 OF 2024 dated June 4, 2024 set...
Jul 16
No GST on recovering joining bonuses, retention bonuses, WFH allowances, or TAP expenses when employees leave early
The Hon'ble Authority for Advance Ruling in Karnataka in Advance Ruling No. KAR ADRG 31/2024 Dated: 02.07.2024 held that GST is not...
Jul 13
High Court upholds GST registration cancellation, emphasizing importance of timely responses to notices, filing appeals, and utilizing amnesty schemes. High Court upholds GST registration cancellation
The Hon'ble High Court of Patna in Sai Constructions (A Sole Proprietorship Firm) v. Union of India [CIVIL WRIT JURISDICTION CASE NO.3964...
Jul 12
Minor e-way bill error due to truck breakdown doesn't warrant a hefty GST penalty! Only Rs.500/1000 fine applicable | E-way bill vehicle number mismatch
The Hon'ble High Court of Gujarat in Landmark Cars (P.) Ltd. v. Union of India R/SPECIAL CIVIL APPLICATION NO. 1487 OF 2020 dated June...
Jun 28
Allahabad High Court clarifies GST appeal rules, stating self-certified copies unnecessary for electronically filed appeals
The Hon'ble High Court of Allahabad in Visible Alpha Solutions India (P.) Ltd. v. Commissioner, CGST Appeals [WRIT TAX NO.83 OF 2024...
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