gst magazine in english

SUMMON NOT IN VIOLATION OF SECTION 6(2) (B) OF THE CGST ACT, 2017 AND – ISSUING SUMMONS NOT CONSIDERED INITIATION UNDER SECTION 6(2)(B) OF CGST ACT.

ISSUING SUMMONS NOT CONSIDERED INITIATION UNDER SECTION 6(2)(B) OF CGST ACT. RAJATHAN HIGH COURT Rais Khan Vs Add. Commissioner Appeal…

8 months ago

Kerala HC:- Section 16(4) GST ITC Deadline to November 30 with effect from July-2017

Section 16(4) GST ITC Deadline to November 30 with effect from July-2017 KERALA HIGH COURT  M.Trade Links Vs Union Of…

8 months ago

ITC IS AVAILABLE FOR BUILDINGS CONSTRUCTED FOR LEASING PURPOSES. SUCH CONSTRUCTION CANNOT BE CONSIDERED AS BEING FOR THE TAXPAYER’S “OWN ACCOUNT”

Construction for Leasing Not for Own Use – ITC Claim Valid Chief Commissioner of Central Goods and Service Tax &…

8 months ago

APPELLATE AUTHORITY CANNOT ENHANCE GST LIABILITY WITHOUT SCN UNDER SECTION 107(11) OF GST ACT 2017

APPELLATE AUTHORITY CANNOT ENHANCE GST LIABILITY WITHOUT SCN UNDER SECTION 107(11) OF GST ACT 2017 Hriday Kumar Das V/s State…

8 months ago

SINGLE SHOW CAUSE NOTICE (SCN) CANNOT BE ISSUED FOR MULTIPLE TAX PERIODS

SINGLE SHOW CAUSE NOTICE (SCN) CANNOT BE ISSUED FOR MULTIPLE TAX PERIODS High Court of Karnataka Veremax Technologie Services Limited…

8 months ago

RAJASTHAN HIGH COURT: Interest payment cannot be denied on refunds under Section 56 of the CGST 2017

Interest payment cannot be denied on refunds under Section 56 of the CGST 2017 Baba Super Minerals Private LimitedVsUnion Of…

8 months ago

SIKKIM HIGH COURT: GST Case law on Refund of Unutilized ITC on Business Closure.

GST Case law on Refund of Unutilized ITC on Business Closure. SICPA India Pvt limited VS Union of India and…

8 months ago

GST AAR TAMIL NADU: TR-6 Challan Not Valid for ITC Availment; ITC Time Limit Begins from Date of Bill of Entry Reassessment

AUTHORITY FOR ADVANCE RULING TAMIL NADU GOODS & SERVICE TAX   Case Name Becton Dickinson India Private Limited Appeal Number…

8 months ago

GST AAR RAJASTHAN: – No firm or individual partner paid ₹1 lakh in income tax, hence the GST Rule 86B exemption was denied.

RAJASTHAN AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX Case Name M/s Aadinath Agro Industries Appeal Number RAJ/AAR/2025-26/06 Date of…

8 months ago

GST AAR Rajasthan:  AAR denies GST exemption for PMAY Sub-Contracted Labour.

RAJASTHAN AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX  Case Name M/s BUILD LAYER CONSTRUCTIONS Appeal Number RAJ/AAR/2025-26/7 Date of…

8 months ago