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16-05-2022 Incomplete GSTR-2B in some cases - regarding.

It has been noticed that in a few cases, certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.

11-05-2022 Module wise new functionalities deployed on the GST Portal for taxpayers

Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling,…

10-05-2022 Reporting 6% rate in GSTR-1

A new tax rate of 6% IGST or 3% CGST+ 3% SGST has been introduced on certain goods vide Notification No. 02/2022 dated 31st March 2022. Changes are being made on the GST portal to include this rate in…

05-05-2022 Webinar on ‘Enhancements in GSTR-1/IFF’

Enhancements have been done in GSTR-1/IFF for further improving it’s performance & user-experience. The major changes include introduction of a simpler single-step filing process by removal of ‘Submit’…

03-05-2022 Annual Aggregate Turnover (AATO) computation for FY 2021-22

The taxpayers can view the exact Annual Aggregate Turnover (AATO) for the previous Financial Year (FY).

02-05-2022 Advisory to composition taxpayers

Since FY 2019-20, composition taxpayers has to pay the liability through Form GST CMP-08 on quarterly basis while return in Form GSTR-4 is required to be filed on annual basis after end of a financial…

02-05-2022 GST Revenue collection for April 2022 highest ever at Rs 1.68 lakh crore

The gross GST revenue collected in the month of April, 2022 is Rs 1,67,540 crore of which CGST is Rs 33,159 crore, SGST is Rs 41,793 crore, IGST is Rs 81,939 crore (including Rs 36,705 crore collected…

28-04-2022 GSTR-1/IFF enhancements deployed on GST Portal

The statement of outward supplies in FORM GSTR-1 is to be furnished by all normal taxpayers on a monthly or quarterly basis, as applicable.

28-04-2022 Status Note on GST compensation released to States/UTs

At the time of introduction of GST, the Constitution amendment provided that the Parliament, by law shall provide compensation to States for a period of five years for loss of revenue due to introduction…

27-04-2022 CGST Commissionerate Mumbai South Arrests Co-conspirator in a Fake Input Tax Credit Claim of ₹ 11.07 Cr; Proprietor arrested earlier

Anti-Evasion Unit of Mumbai South CGST Commissionerate has arrested the co-conspirator in a case of M/s New Laxmilal & Co. (GSTIN 27ACAPS6257K1ZS) involving fake ITC of ₹ 11.07 Cr on the strength of bogus…

26-04-2022 Clarification related to the misleading reports of purported feedback sought on raising GST Rates on 143 items

It has been noted that a section of the media has reported that feedback has been sought from States regarding a suggestion for raising Good & Services Tax (GST) rates on 143 items.

20-04-2022 Kochi DGGI smells ITC fraud of Rs 43 Crore

DGGI, Thiruvananthapuram Regional unit, has unearthed a cartel of units in steel industry that were utilising and passing on fake input tax credit to facilitate the evasion of GST.

11-04-2022 One arrested by DGGI Gurugram officials for fraudulently availing Input Tax Credit of more than ₹ 16 crore

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GU), Gurugram, has unearthed a case wherein a series of entities controlled by a person as Proprietor / Director of M/s Umang Overseas,…

11-04-2022 Module wise new functionalities deployed on the GST Portal for taxpayers

04-04-2022 Six Senses expands horizon of 'senso-sphere'

THERE are SIX 'senses' in the Indian epistemologies including Buddhism as against the FIVE recognised in the West. 'Mind' is construed as an internal sense organ which hobnobs with other sense objects…

01-04-2022 CGST Raipur Commissionerate bust ITC abuse scam; one arrested

ACTING on intelligence that M/s Sainath Enterprises, Raipur are engaged in large scale evasion of GST by way of availing inadmissible input tax credit from fake and non-existent entities without actual…

01-04-2022 All time high Gross GST collection in March’2022, breaching earlier record of ₹ 1,40,986 crore collected in the Month of January 2022

The gross GST revenue collected in the month of March 2022 is ₹ 1,42,095 crore of which CGST is ₹ 25,830 crore, SGST is ₹ 32,378 crore, IGST is ₹ 74,470 crore (including ₹ 39,131 crore collected on import…

01-04-2022 CGST Navi Mumbai busts fake ITC racket of about Rs 20 Cr

CGST Commissionerate, Navi Mumbai, has busted a fake ITC racket of Rs. 19.84 Crore and arrested the Director of M/s Fortune Global Trade Private Limited on 30th March 2022.

26-03-2022 CGST Thane Commissionerate busts Rs 100 Crores input credit fraud

IN one of the cases, two accused were arrested on the ground that they were found actively involved in the racket of availing and utilizing fake/ fraudulent ITC under the name and style of a firm, by …

17-03-2022 Webinar on Smart Search HSN- An Enhanced search HSN functionality for taxpayers

The Search HSN Code functionality has been enhanced, where taxpayers can search the HSN code and the applicable Technical description through common parlance / trade description of the goods/ services…

12-03-2022 CGST Delhi officials bust a syndicate of 7 firms in GST evasion of more than ₹ 85 crore

Through extensive analysis of E-way bills, CGST Delhi East Commissionerate had busted a syndicate of five firms who were engaged in availing and utilising fake Input Tax Credit (ITC) of Goods and Services…

11-03-2022 Enhanced Registration application user interface (UI)

User Interface (UI) with respect to the address fields in the Registration Application GST REG-01 has been enhanced as follows

08-03-2022 Webinar on Smart Search HSN- An Enhanced search HSN functionality for taxpayers.

03-03-2022 Auto-population of e-invoice details into GSTR-1

Generation of e-invoice is mandatory for certain class of taxpayers, as notified by the Government. These taxpayers are required to prepare & issue their e-invoices by reporting their invoice data in …

01-03-2022 ₹ 1,33,026 crore Gross GST Revenue collected for February 2022

The gross GST revenue collected in the month of February 2022 is Rs 1,33,026 crore of which CGST is ₹ 24,435 crore, SGST is ₹ 30,779 crore, IGST is ₹ 67,471crore (including ₹ 33,837 crore collected on…

24-02-2022 Delhi South CGST unearths fake invoicing racket of ₹ 611 crore involving tax evasion of 38.5 crore

A specific intelligence was developed by the officers of Delhi South CGST Commissionerate concerning certain bogus firms that were created solely for the purpose of generating fake invoices and passing…

24-02-2022 2 held by Faridabad CGST Commissionerate for issuing fake invoices of over ₹ 200 crore and availing involving fraudulent ITC of ₹ 31.85 crore

Central Goods and Services Tax (CGST) Commissionerate, Faridabad, of Panchkula CGST Zone, on 23.02.2022 arrested two persons for running a fake billing racket, involving five (5) dummy firms, dealing …

23-02-2022 Upcoming GSTR-1/IFF enhancements

The statement of outward supplies in FORM GSTR-1 is to be furnished by all normal taxpayers on a monthly or quarterly basis, as applicable.

21-02-2022 GST Belapur Commissionerate busts Rs 81 crores ITC fraud

AS part of a special Anti-Evasion drive launched by CGST Mumbai Zone, CGST Commissionerate, Belapur arrested one of the Directors of M/s. Fantasia Trade Pvt. Ltd., Navi Mumbai for availing and passing…

21-02-2022 CGST Raipur commissionerate unearths Rs 12 crores ITC fraud

THE CGST Commissionerate, Raigad of CGST Mumbai Zone has smashed a fake ITC racket and arrested the proprietor of a Kalamboli based firm M/s. Ashok Metal Scrap. This firm was engaged in availing and passing…

01-04-2022 PRESS RELEASE, DATED 1-4-2022

ALL TIME HIGH GROSS GST COLLECTION IN MARCH, 2022, BREACHING EARLIER RECORD OF Rs. 1,40,986 CRORES COLLECTED IN THE MONTH OF JANUARY, 2022 - Rs. 1,42,095 CRORES GROSS GST REVENUE COLLECTED IN THE MONT…

31-03-2022 NOTIFICATION No. 01/2022-Union Territory Tax (Rate)

Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017

31-03-2022 NOTIFICATION No. 02/2022-Union Territory Tax (Rate)

Exempts the intra-state supplies of goods

31-03-2022 NOTIFICATION NO. 01/2022-Union Territory Tax

Seeks to amend Notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019

31-03-2022 NOTIFICATION NO. 02/2022-Union Territory Tax

Seeks to amend Notification No. 02/2017-Union Territory Tax, dated the 27th June, 2017

31-03-2022 NOTIFICATION No. 01/2022-Integrated Tax (Rate)

Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017

31-03-2022 NOTIFICATION No. 02/2022-Integrated Tax (Rate)

Exempts the inter-state supplies of goods

31-03-2022 NOTIFICATION NO. 01/2022-Central Tax (Rate)

Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017

31-03-2022 NOTIFICATION NO. 02/2022-Central Tax (Rate)

Exempts the intra-state supplies of goods

31-03-2022 NOTIFICATION NO. 03/2022-Central Tax

Seeks to amend Notification No. 10/2019-Central Tax, dated the 7th March, 2019

31-03-2022 NOTIFICATION NO. 04/2022-Central Tax

Seeks to amend Notification No. 14/2019-Central Tax, dated the 7th March, 2019

22-03-2022 Instruction No. 02/2022-GST

Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19

21-03-2022 NOTIFICATION No. 01/2022 - UNION TERRITORY TAX

Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018 - Constitution of the Authority for Advance Ruling in the Union territories

12-03-2022 Circular No.169/01/2022-GST

Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services…

11-03-2022 NOTIFICATION NO. 02/2022-Central Tax

Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017 - Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect…

01-03-2022 PRESS RELEASE, DATED 1-3-2022

RS 1,33,026 CRORE GROSS GST REVENUE COLLECTED FOR FEBRUARY 2022 - GST COLLECTION CROSSED RS 1.30 LAKH CRORE MARK FOR 5TH TIME - REVENUES FOR MONTH OF FEBRUARY 2022 18 PERCENT HIGHER THAN GST REVENUES …

24-02-2022 NOTIFICATION No. 01/2022 – Central Tax

The class of registered person required to issue e-invoice - Turnover limit reduced to ₹ 20 Crores from ₹ 50 Crores - Seeks to amend Notification No. 13/2020 – Central Tax, dated the 21st March, 2020

31-01-2022 PRESS RELEASE, DATED 31-1-2022

RS 1,38,394 CRORE GROSS GST REVENUE COLLECTED FOR JANUARY 2022 - GST COLLECTION CROSSED RS 1.30 LAKH CRORE MARK FOR THE 4TH TIME - REVENUES FOR THE MONTH OF JANUARY 2022 15 PERCENT HIGHER THAN GST REVENUES…

07-01-2022 Instruction No. 01/2022-GST

Guidelines for recovery proceedings under the provisions of section 79 of the CGST Act, 2017 in cases covered under explanation to sub-section (12) of section 75 of the CGST Act, 2017

01-01-2022 PRESS RELEASE, DATED 1-1-2022

GST COLLECTION - RS 1,29,780 CRORE GROSS GST REVENUE COLLECTION FOR DECEMBER 2021

31-12-2021 NOTIFICATION NO. 21/2021-Union Territory Tax (Rate)

Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.

31-12-2021 NOTIFICATION NO. 22/2021-Union Territory Tax (Rate)

Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.

31-12-2021 NOTIFICATION NO. 21/2021-Integrated Tax (Rate)

Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.

31-12-2021 NOTIFICATION NO. 22/2021-Integrated Tax (Rate)

Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.

31-12-2021 NOTIFICATION NO. 21/2021-Central Tax (Rate)

Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.

31-12-2021 NOTIFICATION NO. 22/2021-Central Tax (Rate)

Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.

29-12-2021 NOTIFICATION No. 40/2021 – Central Tax

Central Goods and Services Tax (Tenth Amendment) Rules, 2021.

29-12-2021 Circular No. 168/24/2021 - GST

Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.

28-12-2021 Notification No. 18/2021-Union Territory Tax (Rate)

Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.

28-12-2021 Notification No. 19/2021- Union Territory Tax (Rate)

Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017.

Clear

Code

Heading

242 -

Lottery run by State Governments

149 -

Supply of lottery by any person other than State Government, Union Territor... ..

150 -

Supply of goods by a Government entity to Central Government, State Governm... ..

001 0101

Live asses, mules and hinnies

Live horses

Live bovine animals

Live swine

Live sheep and goats

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks

006 0106

Other live animal such as Mammals, Birds, Insects

007 0201

Meat of bovine animals, fresh and chilled.

002 0202

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f... ..

001 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods other than fresh or chilled and put up in unit container and,-

009 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods other than fresh or chilled other than those put up in unit conta

003 0203

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

008 0203, 0204, 0205, 0206, 0207, 0208, 0209

All goods, fresh or chilled Notes As amended by notification no. 44/2017

010 0204

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

004 0204

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

005 0205

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

011 0205

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

012 0206

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

006 0206

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

007 0207

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

013 0207

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

014 0208

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

008 0208

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

009 0209

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

010 0209

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

015 0209

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

016 0209

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

017 0210

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

019 0301

Live fish.

020 0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

002 0303, 0304, 0305, 0306, 0307, 0308

All goods other than fresh or chilled and put up in unit container and,-

022 0303, 0304, 0305, 0306, 0307, 0308

All goods other than fresh or chilled and other than those put up in unit

021 0304, 0306, 0307, 0308

All goods, fresh or chilled Notes As amended by notification no. 44/2017

003 0305

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

004 0306

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

005 0307

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

023 0307

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

024 0308

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

006 0308

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

007 0401

Ultra High Temperature (UHT) milk

025 0401

Fresh milk and pasteurised milk, including separated milk, milk and cream,

008 0402

Milk and cream, concentrated or containing added sugar or other sweetening

001 0402 91 10, 0402 99 20

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

011 0402 91 10, 0402 99 20

Condensed milk Notes As amended by notification no. 43/2017 dated 14-11-201.

009 0403

Cream, yogurt, kephir and other fermented or acidified milk and cream, whet.

026 0403

Curd; Lassi; Butter milk

010 0404

Whey, whether or not concentrated or containing added sugar or other sweete.

Page 1 of 37 (1806 items)12 3 4 5 6 7…35 36 37

14-05-2022 (2022) TaxCorp(IDT) 6222 (GST)

HC: Authorities shall be sensitive enough to address genuine problems of the dealers including the problems being faced in giving effect to the orders of appellate authority, Tribunal and courts.

14-05-2022 (2022) TaxCorp(IDT) 6228 (GST)

AAAR: The instant case does not involve assignment of any right to use any natural resource and services received by the respondent do not fall within the ambit of Sl. No. 64.

14-05-2022 (2022) TaxCorp(IDT) 6229 (GST)

HC: Contentions raised in the affidavit is first time raised before this Court are not forming part of reasons assigned recorded while passing impugned order of rejection argument canvassed by the Union…

14-05-2022 (2022) TaxCorp(IDT) 6230 (GST)

AAAR: The appellant has failed to establish themselves as pure agent, and consequently, the reimbursement of electric expenses would form part of taxable value in term of clause (c) subsection (2) of …

14-05-2022 (2022) TaxCorp(IDT) 6231 (GST)

AAAR: Issue may be heard by the Advance Ruling Authority on merit after calling for all the required documents as it may deem fit to pronounce its ruling in the matter.

13-05-2022 (2022) TaxCorp(IDT) 6218 (GST)

HC: Issues raised in the present Writ Petition are required to be re-examined after filing counter by the respondents.

13-05-2022 (2022) TaxCorp(IDT) 6219 (GST)

HC: The manner in which the writ applicant has proceeded so far and also having regard to the fact that very promptly he brought to the notice of the authority concerned and admitted its mistake, the …

13-05-2022 (2022) TaxCorp(IDT) 6220 (GST)

HC: The applicant, even if, remanded to the police custody, upon completion of such period of police remand, shall be set free immediately, subject to other conditions of this bail order.

13-05-2022 (2022) TaxCorp(IDT) 6221 (GST)

HC: The statutory right of appeal is not an illusory remedy given to the assessee or a person aggrieved. It is an effective and real remedy granted within the structure of the statute to allow for redressal…

12-05-2022 (2022) TaxCorp(IDT) 6214 (GST)

AAR: School building will be used by State Government for education and cannot be considered a commercial building.

27-04-2022 (2022) TaxCorp(GST) 28664 (HC-GUJARAT)

Writ applicants have challenged the legality and validity of the orders passed by the respondents Nos.2 to 4 purporting to cancel the registration granted.…

13-01-2022 (2022) TaxCorp(GST) 28663 (HC-GUJARAT)

Deputy State Tax Commissioner, Circle-2, Ahmedabad has solely rejected the application of writ applicant company on the ground that instead of online …

27-04-2022 (2022) TaxCorp(GST) 28662 (HC-GUJARAT)

The applicant is engaged in business of trading of bullion and agricultural commodities. They came to be served with SCN in the Form GST REG-17/31 calling…

04-05-2022 (2022) TaxCorp(GST) 28661 (HC-DELHI)

Petitioner seeks a direction to the respondent to sanction forthwith refund of IGST paid on the export of goods and also order payment of interest at …

08-03-2022 (2022) TaxCorp(GST) 28660 (HC-CALCUTTA)

We find that the exercise of discretion is neither improper or irrational for us to interfere. The interest of revenue stands sufficiently safeguarded…

13-05-2022 (2022) TaxCorp(GST) 28659 (HC-DELHI)

Having regard to the stand taken by Mr. Singh that under Rule 159(5) of the CGST Rules, 2017 (2017 Rules), the petitioner-company can file an objection…

12-05-2022 (2022) TaxCorp(GST) 28658 (HC-DELHI)

The petitioner has moved this application saying he never violated any condition set out in earlier orders, hence be granted permission on this occasion…

11-05-2022 (2022) TaxCorp(GST) 28657 (HC-ALLAHABAD)

A bare reading of Section 74 of the CGST Act, 2017, leaves no manner of doubt that proceedings under Section 74 of the CGST Act starts with issuance and…

10-05-2022 (2022) TaxCorp(GST) 28656 (HC-DELHI)

The record shows that the order of cancellation of registration qua the petitioner was passed on 06.08.2021. Thereafter, an application for revocation…

10-05-2022 (2022) TaxCorp(GST) 28655 (HC-JHARKHAND)

There is un-explained gross delay on the part of the petitioner in approaching this Court in writ jurisdiction. The writ petition has been filed after…

05-05-2022 (2022) TaxCorp(GST) 28654 (HC-CALCUTTA)

The facts as recorded, without any further verification it cannot be said that that there was any failure on the part of the petitioners in compliance…

20-04-2022 (2022) TaxCorp(GST) 28653 (HC-AP)

From the judgment of the Division Bench in BGR Energy Systems Limited v. Assistant Commissioner, Commercial Taxes, Large Tax Payer Unit, it is very clear…

29-03-2022 (2022) TaxCorp(GST) 28652 (HC-AP)

From the judgment of the Division Bench of the Gujarat High Court in Synergy Fertichem Pvt.Ltd v. State of Gujarat, it is clear that Sections 129 and …

12-05-2022 (2022) TaxCorp(GST) 28651 (NAA)

The Authority finds that, the Report of the DGAP is prepared on the basis of the Documents/data provided by the Respondent and as per the provisions enshrined…

12-05-2022 (2022) TaxCorp(GST) 28650 (NAA)

On random verification of the calculation compiled by DGAP in pursuant to the direction contained in its order dated 27.06.2020, The Authority finds that…

09-05-2022 (2022) TaxCorp(GST) 28649 (NAA)

It is established that there had been no additional benefit of ITC to the Respondent and hence he is not required to pass on the benefit to the above …

04-06-2021 (2022) TaxCorp(GST) 28648 (AAR)

Section 101 of the Central Goods and Services Tax Act, 2017 - Both are not related with the number of flats to be constructed/sold or are to be paid even…

20-04-2022 (2022) TaxCorp(GST) 28647 (HC-KARNATAKA)

Levy of Central Excise duty on tobacco and tobacco products is constitutionally valid even after implementation of GST by Constitution 101st Amendment…

01-02-2022 (2022) 100 GSTR 56 (HC-MADRAS) : (2022) TaxCorp(GST) 28646 (HC-MADRAS)

GOODS AND SERVICES TAX — REGISTRATION - The court quashed the order and allowed the assessee to revive its registration subject to the authorities acting…

04-05-2022 (2022) TaxCorp(GST) 28645 (HC-AP)

When same issue came up for consideration before the Gujarat High Court, Division Bench of the Gujarat High Court in the case of M/S SHANTI METAL INDUSTRIES…