Category Archives: GST

Govt to conduct test purchases of GST Taxpayers to check issue of Tax Invoice : Guidlelines

By | March 11, 2022

Govt to conduct test purchases of GST Taxpayers to check issue of Tax Invoice The Government of Tamilnadu, Commercial Taxes Department Circular No. 05/2022 PP2/(IW3) /8975/2020 dated March 07, 2022 Sub: TNGST Act, 2017-conduct of test purchase under sub-section 12 of Section 67 of TNGST Act, 2017-certain guidelines issued – modification – Reg., Ref: 1.… Read More »

Provide Copy of Reasons for ordering provisional attachment in GST : High Court

By | March 10, 2022

Provide Copy of Reasons for ordering provisional attachment in GST : High Court HIGH COURT OF BOMBAY Originative Trading (P.) Ltd. v. Union of India R.D. DHANUKA AND S.M. MODAK, JJ. WRIT PETITION NO. 3786 OF 2021 FEBRUARY  28, 2022 Prithviraj Chaudhari and Aansh Prashant Desai for the Petitioner. Jitendra B. Mishra for the Respondent. ORAL JUDGMENT [ PER R.D.DHANUKA, J] :-… Read More »

Unblocking of ITC on expiry of one year from the date of blocking : New GST Circular

By | March 9, 2022

Unblocking of ITC on expiry of one year from the date of blocking : New GST Circular The Department of Trade & Taxes, Government of N.C.T. of Delhi issued guidelines vide F.3(429)/GST/Policy/2022/1067-1072 dated March 08, 2022 regarding unblocking of ITC on expiry of one year from the date of blocking. Rule 86A of the GST Rules, 2017 empowers… Read More »

New GST Circular on Freezing Bank accounts of Taxpayers

By | March 8, 2022

New GST Circular on Freezing Bank accounts of Taxpayers The Department of Trade & Taxes, Government of N.C.T. of Delhi issued Standard Operating Procedure (“SOP”) vide F.3(417)/GST/Policy/2021-22/1045-1052 dated March 04, 2022 to ensure the compliance of Bank attachment letters. The Delhi Goods and Services Tax (DGST) came in to effect from July 1, 2017 replacing Delhi Value Added Tax, 2005.… Read More »

Issuance of GST Show Cause Notice within Time : GST Circular

By | March 8, 2022

Issuance of GST Show Cause Notice within Time : GST Circular GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110002 No. F.3(409)/GST/policy/2021/1054-1058 Dated: 04/03/2022 To, (i) All Special/Additional/Joint Commissioners (ii) All Ward In charges Subject- Issuance of SCNs in time bound manner- regarding. The Instruction… Read More »

Category: GST

GST Officer can not attach Personal Property of Partner , Stock and Debtors : High Court

By | March 7, 2022

GST Officer can not attach Personal Property of Partner , Stock and Debtors : High Court HIGH COURT OF GUJARAT Utkarsh Ispat LLP v. State of Gujarat J.B. PARDIWALA AND MS. NISHA M. THAKORE, JJ. R/SPECIAL CIVIL APPLICATION NO. 188 OF 2022 JANUARY  27, 2022 Avinash Poddar for the Petitioner. Utkarsh Sharma, Ms. Mohini Bhavsar, Advs. and Bharat Jani for the Respondent. ORAL JUDGMENT… Read More »