Demand Ignoring GSTR‑1 Amendment Correcting RCM Error Set Aside: Madras High Court • Bail Conditions Eased for Accused in Alleged Shell-Company ITC Racket: Supreme Court • Kraft, Greaseproof and Glassine Paper Bags Attract 5% GST Under Entry 319: AAR Tamil Nadu • Suppression and Fake-Invoice Findings Must Rest on Verified Records, Not Suspicion • Railway Construction Gets 12% Only if Proved a Composite Works Contract, Else 18% • Invoice-Numbering and Part-B Lapses in Genuine Transactions Do Not Attract Section 129 Penalty • Expired or Incomplete E-Way Bill Without Valid Reason Attracts Section 129 Penalty • Section 73 Cannot Be Used for FY 2024-25 Demands
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468 articles
Once GST Registration Is Cancelled, Uploading SCN Only on the GST Portal Is Not Effective Service
The Allahabad High Court has quashed an order passed under Section 74 of the UPGST Act where the show cause notice was uploaded only on the GST portal after the…
State Government Liable to Reimburse Differential GST Amount to Contractors for Pre-GST Contracts
The Karnataka High Court has issued a writ of mandamus directing the State respondents to determine and reimburse the differential GST amount payable to a civil…
Service Rendered and Completed Before 01.07.2017 Not Taxable Under GST Even If Bill Raised Post-GST
The Calcutta High Court has held that a service which was rendered and completed in the year 2015 — well before the GST regime came into force on 01.07.2017 — c…
Six-Month Time Limit in Circular for Filing Rectification Application Under Section 16(5) Is Directory, Not Mandatory
The Calcutta High Court has held that the six-month time limit prescribed by the executive circular/notification (dated 08.04.2024 read with 15.10.2024) for fil…
Section 128A Amnesty Scheme: Time Limit Under Rule 164(6) for Filing Waiver Application Is Mandatory, Not Directory
The Madras High Court has held that the time limit prescribed under Rule 164(6) of the CGST Rules for lodging an application for waiver under Section 128A (the…
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