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The Ahmedabad CESTAT's decision reinforces the legal principle that adjudication orders must strictly adhere to the scope of the initial show cause notice. This ruling highlights the importance of ensuring that parties are adequately informed and that leg

TO curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments

The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected on import of goods) is IGST and Rs 12,456 crore

Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC)

In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers.

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B.

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore

GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality.

GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories.

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import of goods)

Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters

As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

To access the detailed advisory, please follow the link below.

The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.

The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import of goods) and cess is ₹11,779 crore

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary in a written reply to a question in Lok Sabha.

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore.

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue

Corrigendum - Notification No. 05/2025-Integrated Tax (Rate), dated the 16th January, 2025

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer

Clarifications regarding applicability of GST on certain services

Central Goods and Services Tax (Amendment) Rules, 2025

Central Tax Notification for waiver of the late fee

Seeks to amend Notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017

Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

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

Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017

Amendment in Notification No. 39/2017-Union territory Tax (Rate), dated the 18th October, 2017

Seeks to amend Notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018

Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

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

Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 40/2017-Integrated Tax (Rate), dated the 18th October, 2017

Seeks to amend Notification No. 9/2018-Integrated Tax (Rate), dated the 25th January, 2018

Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

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

Seeks to amend Notification No. 8/2018-Central Tax (Rate), dated the 25th January, 2018

Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

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 LIVE ANIMALSLIVE ANIMALS
 MEAT AND EDIBLE MEAT OFFALMEAT AND EDIBLE MEAT OFFAL
 FISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATESFISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATES
 DAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIEDAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIE
 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDPRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
 LIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGELIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGE
 EDIBLE VEGETABLES, ROOTS AND TUBERSEDIBLE VEGETABLES, ROOTS AND TUBERS
 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONSEDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
 COFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUBCOFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUB
 CEREALSCEREALS
 PRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTENPRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
 OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDEROIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTSLAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDEDVEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED
 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATESPREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATES
 SUGAR AND SUGAR CONFECTIONERYSUGAR AND SUGAR CONFECTIONERY
 COCOA AND COCOA PREPARATIONSCOCOA AND COCOA PREPARATIONS
 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTSPREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS
 PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTSPREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
 MISCELLANEOUS EDIBLE PREPARATIONSMISCELLANEOUS EDIBLE PREPARATIONS
 BEVERAGES, SPIRIT AND VINEGARBEVERAGES, SPIRIT AND VINEGAR
 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDERRESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESTOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENTSALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
 ORES, SLAG AND ASHORES, SLAG AND ASH
 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXESMINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
 INORGANIC CHEMICALSINORGANIC CHEMICALS
 ORGANIC CHEMICALSORGANIC CHEMICALS
 PHARMACEUTICAL PRODUCTSPHARMACEUTICAL PRODUCTS
 FERTILISERSFERTILISERS
 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKSTANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
 ESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONSESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS
 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OFSOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF
 ALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMESALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONSEXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODSPHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
 MISCELLANEOUS CHEMICAL PRODUCTSMISCELLANEOUS CHEMICAL PRODUCTS
 PLASTICS AND ARTICLES THEREOFPLASTICS AND ARTICLES THEREOF
 RUBBER AND ARTICLES THEREOFRUBBER AND ARTICLES THEREOF
 RAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHERRAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHER
 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
 FURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOFFURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOF
 WOOD AND ARTICLES OF WOOD, WOOD CHARCOALWOOD AND ARTICLES OF WOOD, WOOD CHARCOAL
 CORK AND ARTICLES OF CORKCORK AND ARTICLES OF CORK
 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORKMANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK
 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARDPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARDPAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
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HC : Exporters Eligible for ITC Refund on Compensation Cess, Rules Bombay HC in Favor of Beverage Exporter

HC : Allahabad HC Rules Adjustment of CGST and SGST Against IGST Demand, Highlighting Oversight in Assessee’s Submissions

HC : Gauhati High Court Nullifies Tax Demand Due to Inadequate Show Cause Notice Compliance

SC : High Court Ruling on Bangalore University’s Affiliation Fee Leads to Dismissal of Revenue’s Appeal by Supreme Court

HC : Andhra Pradesh High Court Declares CBIC Circular Restricting Refund of Unutilized ITC on Inverted Duty Structure Ultra Vires

HC : Patna High Court Clarifies Appeal Process in Inverted Duty Structure Refund Claim Case for Electric Vehicle Manufacturer

HC : Gujarat HC Upholds Export Regulation for Beach Sand Minerals, Dismissing Petition Against DGFT Notification

HC : Orissa High Court Orders 10% Pre-Deposit of Disputed Tax Amid GST Appellate Tribunal Delays

SC : Supreme Court Upholds Bombay HC Ruling in Tax Recovery Case Against Shipping Managers

SC : Show Cause Notice Over GST Short-Payment Stayed by Supreme Court in Casino Case; Proceedings On Hold Until 2025

HC : Madras HC Upholds Confiscation Notice under CGST Act for Unauthorized Gold Transportation

HC : Kerala High Court Rules on Electronic Credit Ledger, Confirms Freedom in Input Tax Credit Application

HC : Gujarat HC Upholds Jurisdiction in GST Penalty Case Against Co-Noticees in Clandestine Tax Evasion Scheme

HC : Madras HC Grants Assessee the Right to Amend GSTR-3B and Directs Refund of Output Tax Liability, Setting Precedent for Transitional Credit Claims

HC : Andhra Pradesh HC Dismisses Writ Challenging Penalties Under GST Act; Upholds Invocation of Section 74 for Non-Compliance

HC : Delhi HC Grants Relief to 100% Export Oriented Unit in Duty Demand Case for Export Obligation Shortfall

HC : Gujarat HC Upholds Revenue's Rejection of Late Compensation Cess Refund Application in Nitrocellulose Export Case

HC : Andhra Pradesh HC Rules Invalidity of GST Orders Lacking DIN; Sets Precedent for Proper Procedure in Tax Assessments

HC : Gauhati HC Invalidates Summary SCN, Underlines Necessity of Proper Procedure under CGST Act

HC : Madras High Court Overturns Tax Assessment Order, Favoring Assessee in ITC Dispute with Tax Authorities

HC : Madras High Court Overturns Tax Assessment Order; Assessees Granted Opportunity to Raise Objections by Depositing 25% of Disputed Tax

HC : Madras High Court Orders Taxpayer to Submit Returns Ahead of Registration Cancellation; Relying on Precedents from Suguna Cutpiece Center & Ors

CESTAT : CESTAT Bangalore Rules in Favor of Microsoft-India, Granting Refund of Over Rs 16.84 Crores in Unutilized CENVAT Credit Amidst Revenue's 'Intermediary' Service Classification Challenge

CESTAT : CESTAT Ahmedabad Rules Slump Sale as Non-Service Under Finance Act 1994 in Business Transfer to M/s ZeroChaos Workforce Solutions

CESTAT : CESTAT Ahmedabad Rules Against Service Tax Demands on Labor Supply to Birla Cellulosic

HC : Madras High Court Upheld Tax Authority's Decision on GST and ITC for Ramco Cements' Corporate Guarantee Transactions

HC : Delhi HC Halts GST Levy on Charitable Institution, Emphasizing Non-Business Activities in Ruling

HC : Madras HC Clarifies Modes of Service for Notices Under TNGST Act, Ensures Natural Justice Adherence

SC : Supreme Court Affirms Delhi High Court's Dismissal of Writ Petition, Protects Assessee's Right to Appeal on Limitation Grounds in CGST Demand

CESTAT : CESTAT Allahabad Upholds Jurisdiction Shift from Customs Act to Development Commissioner in SEZ Manufacturing Dispute

Sections 73, 107 of Central Goods and Services Tax Act, 2017 - Mistake in GSTR-3B Filing Results in Liability for Assessee: High Court of Chhattisgarh Ruling - The ruling highlights the necessity for taxpayers to accurately file their GSTR returns and respond timely to notices from tax authorities. The decision indicates that the failure to adhere to procedural norms and to exhaust available statutory remedies could result in unfavorable judgments. Assessees facing similar circumstances should be proactive in addressing tax discrepancies and engaging with the tax authorities to rectify mistakes well before incurring penalties or facing recovery notices.

Bombay High Court Upholds Strict Adherence To Pre-Deposit Conditions In Review Petition Dismissal - In light of the Bombay High Court’s ruling, it is clear that adherence to procedural requirements, particularly regarding pre-deposit conditions, is non-negotiable for review petitions. Any party considering filing a review petition must ensure that all procedural prerequisites, including the required certificate from counsel, are meticulously fulfilled. Furthermore, the claim of being a loss-making entity does not establish grounds for waiving such requirements. Counsel representing clients in similar situations should focus on compliance and avoid rehashing settled arguments, ensuring that any…

Bombay High Court Rules on Violation of Due Process: Ex-Parte Order Quashed for Lack of Hearing - The Bombay High Court's decision to quash the ex-parte order serves as a reaffirmation of the necessity of adhering to principles of natural justice in tax-related matters. The ruling mandates that all parties must be afforded a fair opportunity to present their case before any adverse decisions are made. Assessors should ensure that they actively engage in providing their responses timely, maintaining open lines of communication with tax authorities to avoid procedural lapses that can lead to unfavorable outcomes.

Madras High Court Addresses Natural Justice in Tax Assessment Case - In alignment with the ruling of the Madras High Court, practitioners and taxpayers must be vigilant about their rights to due process in the context of tax assessments. The decision underscores the critical importance of submitting comprehensive documentation in response to assessments and ensuring that such submissions are duly acknowledged and considered by relevant authorities. Taxpayers should actively monitor their interactions with tax authorities and invoke judicial remedies where procedural fairness is compromised, as seen in this case.

Madras High Court Upholds Natural Justice Principles as SCN Delivery Violates Procedural Norms - This decision underscores the essentiality of adhering to procedural norms that govern the delivery of SCNs and assessment orders, marking a significant affirmation of the principles of natural justice in fiscal administration. Assessees are advised to ensure awareness of procedural requirements concerning SCN delivery and prompt filing of appeals where due process has been breached. Failure to comply with established norms may result in unfavorable assessments and penalties, highlighting the need for diligent legal scrutiny of all procedural communications from tax authorities.

Gauhati High Court Rules on Restoration of GST Registration Following Non-Compliance - The Gauhati High Court’s decision underscores the importance of maintaining compliance with GST regulations. Taxpayers who find themselves in similar situations should take proactive measures to remedy their tax filings. It is imperative that individuals and entities under the GST framework understand the provisions that allow for the restoration of their registration and act promptly to meet compliance requirements as outlined by the relevant laws.

Gujarat High Court Upholds Time Limit for GST Refund on Exported Goods; Denies Petitioner’s Request for Extension - In light of this ruling, it is imperative for assessees engaging in export activities to scrupulously track the dates goods are loaded for shipment and promptly submit refund claims within the statutory two-year period. The court's ruling underscores the importance of compliance with procedural timelines in tax matters. Failure to do so not only results in financial loss but also diminishes the possibility of legal recourse in tax refund disputes.

Legal Crux of the Madras High Court Decision: Taxpayer's Opportunity to Contest GST Shortfall Interest Liability Recognized - In light of the Madras High Court’s ruling, taxpayers facing similar circumstances regarding interest on GST shortfalls are encouraged to meticulously review their electronic cash ledger balances and related documentation. This decision reinforces the importance of due process and the necessity for tax authorities to provide taxpayers with adequate opportunities to present their cases before imposing any liabilities.

Coercion in GST Payables Invalidates Recovery Efforts - The judgment unequivocally establishes that payments made under the duress of perceived threat do not constitute legal self-ascertainment as defined under Section 74 (5) of the CGST Act. Consequently, such payments are deemed coercive and warrant an immediate refund, including statutory interest to compensate for the wrongful recovery. Taxpayer rights must be protected against coercive recovery mechanisms that lack substantive legal backing.

Section 174 of Central Goods and Services Tax Act, 2017 - Legal Crux in the Challenge to Section 174(2) of GST Legislation upheld by Punjab & Haryana High Court - The Punjab & Haryana High Court’s ruling emphasizes the importance of following established legal precedent in tax matters, especially concerning the interpretation of repeal and saving clauses. Assessors and taxpayers should closely monitor the resolution of T.S. Belaraman vs. Commercial Tax Officer and others, as it will likely determine the operational validity of Section 174(2). Consequently, stakeholders may need to prepare for adjustments in tax strategies contingent on the outcome of that case, ensuring compliance with any resultant…

Section 107 of Central Goods and Services Tax Act, 2017 - High Court of Punjab & Haryana Upholds Section 174(2) Challenge, Aligning with Precedent in Tecnimont Spa Case - In summary, the High Court of Punjab and Haryana upheld the existing interpretations of Section 174(2), inferring that any constitutional challenges must be interpreted in conjunction with the precedential rulings previously established. Stakeholders are advised to consider the outcomes of cases such as T.S. Belaraman for aligning compliance measures with the court's directives. Parties involved in GST litigation should thus ensure their arguments reflect adherence to these judicial interpretations, embracing a proactive approach…

Sections 107, 73 of Central Goods and Services Tax Act, 2017 - High Court of Calcutta Upholds Principle of Exhausting Alternative Remedies Prior to Writ Petitions in Input Tax Credit Disputes for FY 2018-19 - Taking into account the principles set forth in the ruling, it is crucial for taxpayers in similar situations to ensure that they exhaust all available statutory remedies, including appeals under relevant provisions of tax legislation, before petitioning in higher courts. This ruling serves as a clear directive that taxpayers must engage with administrative remedies in a timely manner, as failure to do so may result in dismissal of their cases at a judicial level.

Sections 17, 73, 61 of Central Goods And Services Tax Act, 2017 - Supreme Court Clarifies Jurisdictional Issues in GST Appeals: Upholds Availability of Statutory Remedy Over Writ Jurisdiction - The Supreme Court's ruling affirms the precedent that statutory remedies should be prioritized over writ remedies in matters concerning tax assessments. However, the Court's leniency in terms of extending the filing of appeals ensures that taxpayers are afforded an opportunity to present their case without the immediate constraint of limitation, thereby promoting fair access to judicial recourse. Therefore, assessees are encouraged to utilize statutory appeal processes when contesting actions such as …

Sections 73, 17 of Central Goods and Services Tax Act, 2017 - Rajasthan High Court Rules in Favor of Hotel Business on Input Tax Credit Eligibility for 2017-2018 - This ruling serves as a critical reminder that tax authorities must adhere to statutory protocols in invoking sections and that acceptance of an explanation precludes further scrutiny unless justifications for dissatisfaction are clearly articulated. Taxpayers should ensure thorough documentation and clarity in their claims for input tax credit, as acceptance of explanations by the authorities provides a degree of security against arbitrary reviews.

Section 54 of Central Goods and Services Tax Act, 2017 - Supreme Court Upholds Input Tax Credit for Hotel Operations on Equipment Essential for Business - The decision of the Supreme Court to dismiss the Special Leave Petition affirms the notion that once a taxpayer's explanation regarding ITC is accepted by the Revenue, subsequent challenges under recovery provisions must be carefully scrutinized. The effective administrative practice necessitates that tax authorities are bound by their acceptance and cannot arbitrarily reopen discussions when the requisite criteria for ITC have been met. Taxpayers should maintain clear records and justifications for claimed ITC to ensure compliance while protecting…

Section 73 of Central Goods and Services Tax Act, 2017 - GST Refund for Pre-Implementation Contracts: High Court of Chhattisgarh Orders Immediate Action for Assessee - The High Court of Chhattisgarh's ruling represents a significant step towards ensuring timely processing of GST refunds for contractors dealing with pre-GST contracts. Tax authorities are instructed to act decisively, thereby safeguarding taxpayers' rights and ensuring that they receive refunds as per the stipulated guidelines. It is imperative for the assessee to follow up with the relevant authorities to ensure compliance with the court's order, securing the GST refund within the allocated time frame of 90 days.

Section 129 of Central Goods and Services Tax Act, 2017 - High Court of Orissa Sides with Assessee: Ex-Parte Tax Order Remanded for Lack of Hearing Opportunity - In light of this decision, it is evident that taxpayers and their legal representatives must remain vigilant regarding deadlines and filing protocols. However, the court’s ruling also emphasizes the principle of natural justice that courts will uphold, which allows for rectifications in cases where timely responses have not been feasible due to extenuating circumstances. It is actionable that assessees should document all attempts to respond timely and keep records of any documents submitted, even if submitted past deadlines, as these…

Section 112 of Central Goods and Services Tax Act, 2017 - High Court of Orissa Orders Release of Bank Guarantee on Goods Detention Case Following Consignor’s Successful Appeal - Based on the current decision, it is actionable for consignees facing similar circumstances to actively pursue their legal rights through writ petitions when goods are detained unjustifiably. They should be prepared to secure interim protection via bank guarantees if asked by the court, yet remain alert to developments that could allow for a reassessment of such financial obligations following changes in the status of the underlying demand or penalties from consignors.

Section 112 of Central Goods and Services Tax Act, 2017 - Legal Crux Established as High Court of Orissa Addresses Absence of Tribunal in Tax Disputes - This High Court decision reinforces the importance of having an accessible legal framework for tax disputes. The ruling ensures that the absence of a constituted Tribunal does not wholly preclude assessees from pursuing their rights and remedies under the law. Assessees facing similar circumstances should take immediate action to comply with the court's directive concerning the deposit of the specified percentage of the disputed tax amount. By doing so, they can maintain their right to appeal while contributing to the ongoing judicial proces…

Section 16 of Central Goods and Services Tax Act, 2017 - High Court of Madras Rules on Input Tax Credit Dispute: GSTR Discrepancy Leads to Favorable Judgment for Assessee - The High Court of Madras has underscored the importance of procedural adherence and the necessity of proper notification to assess the legitimacy of tax claims and assessments. Thus, the ruling emphasizes the vital need for tax authorities to follow due procedure when conducting assessments. It also signals to assessees that proactive engagement, like offering partial payment in disputes, could facilitate compliance and potentially favorable resolutions in tax disputes.

Dated 
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