Category Archives: 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