Advisory: Update on Enablement Status for Taxpayers for e-Invoicing 16/06/2023 Dear Taxpayers, It is to inform that as per Notification No. 10/2023 – Central Tax dated 10th May 2023, the threshold for e-Invoicing for B2B transactions has been lowered from 10 crores to 5 crores. This change will be applicable from 1st August 2023. 2.… Read More »
HIGH COURT OF BOMBAY Dharmendra M. Jani v. Union of India SUNIL B. SHUKRE AND ABHAY AHUJA, JJ. WRIT PETITION NO. 2031 OF 2018 WRIT PETITION (L.) NO. 639 OF 2020 JUNE 6, 2023 A.K. Mohanty, Adv. for the Petitioner. Diganta Dash for the Respondent. ORDER This matter is taken up through hybrid mode. 2. Heard Mr. A.K. Mohanty, learned counsel… Read More »
Instruction No. 03/2023-GST F. No. CBIC-20006/15/2023-GST Government of India Ministry of Finance Department of Revenue Central Board Indirect Taxes & Customs, GST Policy Wing New Delhi, dated 14thJune, 2023 to, All the Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax All the Principal Directors General/ Directors General of Central Tax… Read More »
2 Factor Authentication will be made mandatory from 15/07/2023 for all the taxpayers with AATO above 100cr. To enhance the security of e-Way Bill/e-Invoice System, NIC is introducing 2- Factor Authentication for logging in to e-Way Bill/e-Invoice system. In addition to username and password, OTP will also be authenticated for login There are 3 different… Read More »
E-Invoice Verifier App by GSTN – Download Link and Advisory 08/06/2023 The e-Invoice Verifier App developed by GSTN, verifies e-Invoices and other related details. Direct link to PlayStore: Click here Dear Valued Taxpayer, 1. The E-Invoice Verifier App developed by GSTN, has been introduced which offers a convenient solution for verifying e-Invoices and other related… Read More »
GST Officer not allowed to unilaterally deduct the amount from the Assessee bank account : High Court HIGH COURT OF BOMBAY Pradeep Kumar Siddha v. Union of India NITIN JAMDAR AND ABHAY AHUJA, JJ. WRIT PETITION NO.8298 OF 2022 APRIL 28, 2023 Brijesh Pathak, Adv. for the Petitioner. J.B. Mishra, Dhananjay B. Deshmukh, Varun Shinde, Vivek Sawant, Adv. Rahul Kumar and Sanjay P. Mathur for the… Read More »
Cash credit facility Account cannot be atttached for GST Recovery : High Court HIGH COURT OF CALCUTTA J. L. Enterprises v. Assistant Commissioner, State Tax BIBEK CHAUDHURI, J. W.P.A. NO. 12132 OF 2023 MAY 25, 2023 Vinay Kumar Shraff and Ms. Priya Sarah Paul for the Petitioner. Nilotpal Chatterjee and Debraj Saha for the Respondent. ORDER 1. The petitioner is a partnership firm.… Read More »
HIGH COURT OF DELHI Sesame Workshop Initiatives (India) (P.) Ltd. v. Union of India VIBHU BAKHRU AND AMIT MAHAJAN, JJ. W.P.(C) NO. 5590 OF 2023 C.M. APPL. NO. 21905 OF 2023 MAY 15, 2023 Sandeep Chilana, Snehil Sharma, Prem Kandpal and Ms. Anjali Jain, Advs. for the Petitioner. Neeraj, Rudra Paliwal, Vedansh Anand, R. Ramachandran, Rajeev Aggarwal and Ms. Shilpa Singh, Advs. for the Respondent. ORDER Vibhu Bakhru, J. –… Read More »
One line cryptic notice issued for cancellation of GST registration invlaid : High Court HIGH COURT OF GUJARAT Rathod Enterprise v. State of Gujarat N. V. ANJARIA AND DEVAN M. DESAI, JJ. R/SPECIAL CIVIL APPLICATION NO. 18603 OF 2022 APRIL 13, 2023 Maulik Nanavati for the Petitioner. Raj Tanna for the Respondent. ORDER Devan M. Desai, J. – The petitioner, by… Read More »
GST Notice not valid if date, time and venue for personal hearing not mentioned : High Court HIGH COURT OF MADHYA PRADESH Concord Tieup (P.) Ltd. v. State of Madhya Pradesh SHEEL NAGU AND DWARKA DHISH BANSAL, JJ. WRIT PETITION NO.26956 OF 2022 APRIL 25, 2023 Sanjay Mishra, Adv. for the Petitioner. Darshan Soni, Adv. for the Respondent. ORDER Dwarka… Read More »