Category Archives: GST

GST Registration can not be cancelled retrospectively without reason : Delhi High court HIGH COURT OF DELHI Shree Ram Metal v. Commissioner of Delhi Goods and Services Tax Act VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 16249 OF 2023 DECEMBER  18, 2023 M.A. Ansari, Khursheed Ahmad, Sameed Salim and Mohd. Ikram, Advas. for the Petitioner. Rajeev Aggarwal, Ms. Shaguftha Hameed and Ms. Samridhi Vats, Advs. for… Read More »

GST Notice for Registration cancellation without Supporting document is invalid : Gujarat HC HIGH COURT OF GUJARAT Akshar Enterprise v. State of Gujarat BHARGAV D. KARIA AND NIRAL R. MEHTA, JJ. R/SPECIAL CIVIL APPLICATION NO. 14538 OF 2023 NOVEMBER  30, 2023 Shubham Jhajharia for the Petitioner. Chintan Dave for the Respondent. ORDER Bhargav D. Karia, J. – Heard learned advocate Mr.… Read More »

3 months time given to pay Interest demanded by GST Department : High Court   HIGH COURT OF MADRAS Ask Loans In v. Assistant Commissioner (ST) KRISHNAN RAMASAMY, J. W.P. NO. 32494 OF 2023 W.M.P. NO. 32101 OF 2023 NOVEMBER  20, 2023 R. Ramkumar for the Petitioner. Ms. E. Ranganayaki for the Respondent. ORDER 1. This writ petition has… Read More »

HIGH COURT OF JAMMU & KASHMIR AND LADAKH Malik Traders v. Union Territory of J & K N. KOTISWAR SINGH, CJ. AND M.A. CHOWDHARY, J. WP(C) NO. 3425 OF 2023 DECEMBER  29, 2023 Yasmeen Wani and Ms. Zareen Ali, Advs. for the Appellant. Sajad Ashraf, GA for the Respondent. ORDER 1. The present Petition has been filed against the Order dated 8-12-2023… Read More »

HIGH COURT OF KERALA Hilton Garden INN v. Commissioner of Kerala Goods & Service tax DINESH KUMAR SINGH, J. WP(C) NO. 25069 OF 2023 NOVEMBER  23, 2023 Anil D. Nair, Telma Raju and Aaditya Nair, Advs. for the Petitioner. Sreelal N. Warrier for the Respondent. JUDGMENT 1. The present writ petition has been filed to set aside Exhibit P-14 order whereby petitioner has been… Read More »

GST DATE EXTENSION , New GST RETURN and SPECIAL procedure notified 2024 I GST LATEST UPDATE

NOTIFICATION New Delhi, the 5th January, 2024 NO. 02/2024 – CENTRAL TAX G.S.R. 31(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and… Read More »

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 5th January, 2024 No. 01/2024 – CENTRAL TAX G.S.R. 30(E).—In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations… Read More »

NOTIFICATION New Delhi, the 5th January, 2024 NO. 04/2024–CENTRAL TAX S.O. 85(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the following special procedure… Read More »