Availability of Input Tax Credit (ITC) for FY 2020-21 17/10/2021 1.As per Section 16(4) of CGST Act, 2017, no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 after the due date of furnishing the return for the month… Read More »
New order on GST Summon , no need to appear personally : High Court Facts of the Case The precise contention of the learned counsel for the petitioner is that while appearing in response to a notice under Section 70 of the Central Goods and Services Tax Act, 2017 (for short the CGST Act), Section… Read More »
New Order on Blocking of ITC u/r 86A of GST I CA Satbir Singh Facts of the case Assistant Commissioner of GST & Central Excise is proposed a demand for recovery of certain sums of money, on the alleged ground of nonpayment of IGST on ocean freight charges; wrong/ excess availment of Input Tax Credit… Read More »
Pre-deposit for GST Appeal should be made from Cash Ledger Only Facts of the Case Ground-1 : GST Commissioner (appeal) rejected the appeal filed by the Petitioner under Section 107 (1) of the GST Act and holding that the appeals filed are defective since the Petitioner herein had made payment of the pre-deposit being… Read More »
Cancellation of GST registration not valid if Show cause notice not issued in prescribed format : High Court The impugned order being order for cancellation of GST Registration dated 30.10.2019 is set aside solely on the ground that SCN which preceded the same has not been issued in the prescribed template i.e., REG-17 under Rule… Read More »
GST Best Judgment Assessement Order set aside if GST returns filed by order of High Court HIGH COURT OF KARNATAKA Associate Decor Ltd. v. Assistant Commissioner of Commercial Taxes, Bengaluru S. SUNIL DUTT YADAV, J. WRIT PETITION NO. 45290 OF 2019 (T-RES) JULY 2, 2021 K.P. Kumar, Sr. Adv., Ajay Rao and Adith Jahgirdar, Advs. for the Petitioner. Hema Kumar AGA for… Read More »
HIGH COURT OF KERALA Assistant State Tax Officer (Intelligence), Alappuzha v. VST AND Sons (P.) Ltd. S.V. BHATTI AND BECHU KURIAN THOMAS, JJ. WA NO. 914 OF 2021 JULY 22, 2021 Mohammed Rafiq, Govt. Pleader for the Appellant. A. Kumar, Adv. for the Respondent. JUDGMENT Bechu Kurian Thomas, J. – Respondents in this appeal had filed the writ petition challenging the… Read More »
New Changes in GST Coming Soon in Returns: Auto-Interest Computation in R-3B/CMP-8/R-5 Negative Liability in GSTR-3B Changes in Comparison Report Refunds: Converting IGST Refund withheld cases at ICEGATE into RFD-01 Refund of Advances paid but supplies not made under development Refund to be Med by the Unregistered person under development Registration: Mandating Aadhaar Authentication… Read More »
Registration of buyer can not be cancelled if seller committed fraud Facts of the case Proper Officer issued show cause notice that “you have claimed ITC (Input Tax Credit) against fake invoices issued by nonexistent supplier”. Thereafter proper officer cancelled taxpayer registration on the ground that “in case, Registration has been obtained by means… Read More »
New GST Clarification issued I Rates and Exemptions on Goods & services I CA Satbir Singh