Category Archives: GST

Reply to GST notice not given still GST Authority to provide reasonable opportunity to contest demand on payment of 10% of disputed amount : High Court

By | May 22, 2024

Reply to GST notice not given still GST Authority to provide reasonable opportunity to contest demand on payment of 10% of disputed amount : High Court HIGH COURT OF MADRAS Gauresh Industries v. Deputy State Tax Officer SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 10783 OF 2024 W.M.P. NOS. 11885 & 11888 OF 2024 APRIL  25, 2024… Read More »

Category: GST

GST payable under RCM on services received outside India from person located in non-taxable territory by person registered in GST in India

By | May 22, 2024

GST payable under RCM on services received outside India from person located in non-taxable territory by person registered in GST in India HIGH COURT OF RAJASTHAN Savio Jewellery v. Commissioner, Central Goods and Service Tax PANKAJ BHANDARI AND MRS. SHUBHA MEHTA, JJ. D.B. CIVIL WRIT PETITION NO. 1910 OF 2024 MAY  2, 2024 Ms. Dipti Jindal, R.C. Agarwal and Ms.… Read More »

Category: GST

Matter remanded back if Assessee was unaware of proceedings due to the cancellation of the GST registration High Court

By | May 22, 2024

Matter remanded back if Assessee was unaware of proceedings due to the cancellation of the GST registration High Court HIGH COURT OF MADRAS Tvl. E.Clouds v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. W.P. NOS. 10610, 10614 & 10617 OF 2024 W.M.P. NOS. 11682, 11684, 11688, 11690 & 11691 OF 2024 APRIL  23, 2024 G. Derrick… Read More »

Category: GST

GST Assessment order not valid if reply of assessee to notice in Form GST ASMT-10 not taken into account High Court

By | May 21, 2024

GST Assessment order not valid if reply of assessee to notice in Form GST ASMT-10 not taken into account High Court HIGH COURT OF MADRAS Imperial Shipping Service v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 11175 OF 2024 W.M.P. NOS.12248 & 12249 OF 2024 APRIL  29, 2024 Ms. C. Rekhakumari for the Petitioner. T.N.C. Kaushik ,… Read More »

Category: GST

GST order not valid if ITC denied on Commercial vehicle without providing hearing opportunity to assessee : High Court

By | May 21, 2024

GST order not valid if ITC denied on Commercial vehicle used for furtherance of business without providing hearing opportunity to assessee HIGH COURT OF MADRAS Tvl. Devi v. Deputy State Tax Officer-1 SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 10728 OF 2024 W.M.P. NOS. 11807 & 11808 OF 2024 APRIL  24, 2024 G. Derrick Sam and Adithya Reddy for the… Read More »

Category: GST

GSTR 4 LATE FEES FOR NOT FILING FY 2023- 24 GSTR4 RETURN I COMPOSITION TRADERS

By | May 1, 2024

GSTR 4 LATE FEES FOR NOT FILING FY 2023- 24 GSTR4 RETURN I COMPOSITION TRADERS The late fees for not filing GSTR-4 for FY 2023-24 are as follows: A maximum of Rs. 2,000 if your business is not eligible for the nil return filing benefit. This penalty is a combined maximum for CGST and SGST… Read More »