Cancellation of GST registration not valid if Show cause notice not issued in prescribed format : High Court The impugned order being order for cancellation of GST Registration dated 30.10.2019 is set aside solely on the ground that SCN which preceded the same has not been issued in the prescribed template i.e., REG-17 under Rule… Read More »
GST Best Judgment Assessement Order set aside if GST returns filed by order of High Court HIGH COURT OF KARNATAKA Associate Decor Ltd. v. Assistant Commissioner of Commercial Taxes, Bengaluru S. SUNIL DUTT YADAV, J. WRIT PETITION NO. 45290 OF 2019 (T-RES) JULY 2, 2021 K.P. Kumar, Sr. Adv., Ajay Rao and Adith Jahgirdar, Advs. for the Petitioner. Hema Kumar AGA for… Read More »
HIGH COURT OF KERALA Assistant State Tax Officer (Intelligence), Alappuzha v. VST AND Sons (P.) Ltd. S.V. BHATTI AND BECHU KURIAN THOMAS, JJ. WA NO. 914 OF 2021 JULY 22, 2021 Mohammed Rafiq, Govt. Pleader for the Appellant. A. Kumar, Adv. for the Respondent. JUDGMENT Bechu Kurian Thomas, J. – Respondents in this appeal had filed the writ petition challenging the… Read More »
New Changes in GST Coming Soon in Returns: Auto-Interest Computation in R-3B/CMP-8/R-5 Negative Liability in GSTR-3B Changes in Comparison Report Refunds: Converting IGST Refund withheld cases at ICEGATE into RFD-01 Refund of Advances paid but supplies not made under development Refund to be Med by the Unregistered person under development Registration: Mandating Aadhaar Authentication… Read More »
Registration of buyer can not be cancelled if seller committed fraud Facts of the case Proper Officer issued show cause notice that “you have claimed ITC (Input Tax Credit) against fake invoices issued by nonexistent supplier”. Thereafter proper officer cancelled taxpayer registration on the ground that “in case, Registration has been obtained by means… Read More »
New GST Clarification issued I Rates and Exemptions on Goods & services I CA Satbir Singh
Circular No. 164 /20 /2021-GST CBIC-190354/207/2021-TO (TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi, Dated the 6 th October, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub: Clarifications regarding… Read More »
Circular No. 163/19/2021-GST F. No. 190354/206/2021-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Date: 6 th October, 2021 To, Principal Chief Commissioners/ Principal Director Generals, Chief Commissioners/ Director Generals, Principal Commissioners/ Commissioners of Central Excise & Central Tax(All), Madam/ Sir, Subject: Clarification regarding GST rates… Read More »
Resumption of Blocking of E-Way Bill (EWB) generation facility. 04/10/2021 1. The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic. In terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable… Read More »
New update on GST Late Fees on GST Portal I CA Satbir Singh