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Recent Posts
- Mechanical Cancellation of Registration Set Aside: “Reply Not Considerable” is a Vague Ground; Officer Cannot Demand Documents Already Available on GST Portal
- High Court Quashes Refund Rejection for Inverted Tax Structure; Directs Immediate Refund with Interest Relying on Precedent in Assessee’s Own Case
- High Court Refuses to Interdict DGGI Summons or Release Seized Goods at Inquiry Stage; Writ Petition Held Premature
- Provisional Attachment Upheld: Writ Petition Dismissed for Suppression of Material Facts (DGGI Investigation & Non-Existent Premises); Statutory Remedy u/r 159(5) Must be Exhausted
- Adjudication Against a Dead Person is a Nullity; Section 93 Requires Notice to Legal Representative Before Determining Liability
- Absence of Appellant: Appellate Authority Erred in Deciding on Merits; Should Have Dismissed for Non-Prosecution to Preserve Right of Recall
- Wrong PIN Code in E-Way Bill: High Court Quashes Penalty, Terming it a Minor Defect Covered by Circular 64/2018
- High Court Directs Restoration of Cancelled GST Registration Subject to Filing Returns and Payment of Dues; Limitation for Revocation Relaxed
- Refund Limitation Clarification Struck Down: Circular No. 181/13/2022-GST Declared Ultra Vires; Rejection of Refund for 2018-19 Set Aside
- Mistaken Payment under CGST/SGST Instead of IGST Cannot Lead to Double Demand; Authorities Directed to Adjust/Refund Excess u/s 77
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