Delay in Seeking Revocation of GST Registration Cancellation Condoned on Payment of Dues Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The petitioner’s GST registration was cancelled following a show cause notice issued on August 8, 2023, and a subsequent… Read More »
Court Directs Expeditious Disposal of Show Cause Notice and Suspension of GST Registration Issue: Whether the court can direct the competent authority to expedite the disposal of a pending show cause notice that has resulted in the continued suspension of the assessee’s GST registration. Facts: The assessee’s GST registration was suspended following the issuance of… Read More »
Rectification of GST Orders for Wrongful Input Tax Credit Availment Key Points: Extension of Time Limit: The Ministry of Finance, through Circular No. 237/31/2024-GST dated 15-10-2024, has retrospectively extended the time limit for availing input tax credit under Section 16(4) of the CGST Act. Rectification of Orders: Taxpayers who have been impacted by orders under… Read More »
GST Assessment Order Invalidated for Lack of DIN; Fresh Assessment Ordered Issue: Whether a GST assessment order is valid if it does not contain a Document Identification Number (DIN). Facts: The petitioner challenged an assessment order for the period July 2017 to September 2017 because it lacked a DIN. Decision: The court, citing decisions of… Read More »
GST Portal allowed Directors to Opt Home State for Biometric Authentication in Their Advisory: Enhancements in Biometric Functionality – Allowing Directors to Opt for Biometric Authentication in Their Home State Mar 3rd, 2025 Dear Taxpayers, You may be aware that new GST registration applicants who opt for Aadhaar authentication are required to undergo the process… Read More »
Gross and Net GST revenue collections for the month of Feb, 2025 Mar 1st, 2025 Please click on the link below to view the gross and net GST revenue collections for the month of February, 2025. (https://tutorial.gst.gov.in/downloads/news/approved_monthly_gst_data_for_publishing_feb 2025.pdf ) Thanks, Team GSTN
Income of Investment Bank from long-term investments not exempt under Section 10(38). Clarification on Business Loss Disallowance and Capital Gains vs. Business Income for Investment Banking Key Issues and Decisions: I. Disallowance of Contrived Losses: Issue: Whether the Assessing Officer (AO) can disallow business losses claimed by the assessee, an investment bank, based on the… Read More »
14 IMPORTANT GST CASE LAW 18.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 GSTN advisory GSTN introduced Form ENR-03 for unregistered dealers to generate e-way bills. Click Here Central Goods and Services Tax Act, 2017 2 North Agro Industries (P.) Ltd. v. Union of India Deadline for rectification application… Read More »
GST Assessment Orders Invalidated for Lack of Signature and DIN Issues: Whether a GST assessment order is valid if it lacks the signature of the assessing officer. Whether a GST assessment order is valid if it does not contain the DIN (Document Identification Number). Facts: The assessee challenged assessment orders for the period 2021-2022, citing… Read More »
GST Appellate Order Set Aside for Lack of Hearing and Non-Compliance with Procedural Requirements Issue: Whether the appellate order rejecting the assessee’s appeal against an order relating to excess Input Tax Credit (ITC) is valid when the Appellate Authority failed to provide an opportunity of hearing and did not comply with the procedural requirements of… Read More »