Pending civil dispute over title to premises cannot be ground for refusing to add godown as additional place of business • ITC of previous financial year properly claimed in April of next year under Section 16(4)/39(9) • Credit notes issued under Section 34 must be deducted from adjusted total turnover for refund calculation • Inverted duty refund cannot be denied merely because principal input and output fall under the same HSN code • Adjudication order confirming demand far in excess of SCN proposal is without jurisdiction • Tax consultant who misappropriated over Rs. 45 lakh of client's GST payments and produced forged GST-R forms… • Police investigation of FIR involving GST offences not barred where BNS offences are also alleged • First Appellate Authority cannot impose ITC reversal as condition for restoring registration in a cancellation appeal
286 articles
The Allahabad High Court has ordered the immediate release of a person arrested under Section 132(1)(b)(c) and (i) of the CGST Act, holding the arrest, detentio…
The AAAR Rajasthan has upheld the AAR's ruling that compostable plastic bags are classifiable under Chapter 39 heading 3923 29 90 irrespective of their biodegra…
The Calcutta High Court has directed a post-decisional hearing on the blocking of Rs. 4,43,53,116 in the petitioner's Electronic Credit Ledger under Rule 86A, f…
The Allahabad High Court has set aside a Section 74 ex parte order where the SCN was issued only through the Common Portal more than three years after the petit…
Showing 201–210 of 286 articles
