Monthly Archives: December 2023

GST Registration can not cancelled from retrospective effect arbitrarily : HC

By | December 19, 2023

HIGH COURT OF DELHI R. K. Metal Industries v. Commissioner of GST VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P. (C) NO. 15931 OF 2023 DECEMBER  12, 2023 Dinesh Mohan Sinha, Rajeev Kr. Deora and Wakil Kumar, Advs.for the Petitioner. Rajeev Aggarwal, ASC and Ms. Charu Sharma, Adv.for the Respondent. ORDER Vibhu Bakhru, J. – Issue notice. 2. Mr. Rajeev Aggarwal, learned counsel appearing for… Read More »

Category: GST

Rectification in GSTR-1 after due date could not be rejected if wrong GSTIN mentioned inadvertently : HC

By | December 18, 2023

HIGH COURT OF BOMBAY Star Engineers (I) (P.) Ltd. v. Union of India G.S. KULKARNI AND JITENDERA JAIN, JJ. WRIT PETITION NO.15368 OF 2023 DECEMBER  14, 2023 ORAL JUDGMENT (Per G. S. Kulkarni, J.) 1. This petition under Article 226 of the Constitution of  India essentially challenges a communication dated 27 September 2023 issued by the respondent-Deputy… Read More »

Category: GST

How to Download and Register YONO SBI App.

By | December 18, 2023

YONO SBI App. 3 Steps to register on YONO app using your SBI Internet Banking credentials :​ Download YONO SBI app Login using INB User ID and Password Enter OTP, Set MPIN and You are done! YONO SBI offers : Instant loan disbursement without branch visit Cardless cash withdrawal through YONO Cash Instant payment through… Read More »

Seller Invoice not reflecting in GSTR 2A , No ITC reversal by buyer without first recovery from seller : Supreme Court

By | December 17, 2023

Seller Invoice not reflecting in GSTR 2A , No ITC reversal by buyer without first recovery from seller : Supreme Court SUPREME COURT OF INDIA Assistant Commissioner of State Tax v. Suncraft Energy P. Ltd. MRS. B. V. NAGARATHNA AND UJJAL BHUYAN, JJ. SLP APPEAL (C) NO(S). 27827-27828 OF 2023 DECEMBER  14, 2023 Maninder Acharya, Sr. Adv., Ms.… Read More »

Category: GST

CBIC Instruction No. 05/2023-GST Section 74(1) cannot be invoked merely on account of non-payment of GST

By | December 15, 2023

Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS). Instruction No. 05/2023-GST F. No. CBIC-20004/3/2023-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 13th December 202 To, All the Principal Chief Commissioners /… Read More »

Category: GST

GST Show cause notice can not be challanged Merely because SCN does not mention particular statutory provision HC

By | December 12, 2023

HIGH COURT OF KERALA Global Plasto Wares v. Assistant State tax Officer DR. A.K. JAYASANKARAN NAMBIAR AND DR. KAUSER EDAPPAGATH, JJ. W.A.NO.1874 OF 2023 NOVEMBER  1, 2023 JUDGMENT Dr. A.K. Jayasankaran Nambiar, J. – The petitioner in W.P.(C).No.33787 of 2023 is the appellant before us aggrieved by the judgment dated 17-10-2023 of the learned Single Judge in the… Read More »

Category: GST