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Whether the Appellate authority can dismiss the appeal on the ground of limitation without offering an opportunity of being heard? and the period for filing the appeal can be extended by the Appellate Authority(CALCUTTA HIGH COURT)

Appeal Cannot Be Dismissed Without Hearing on Limitation: Calcutta HC CALCUTTA HIGH COURT  M/s Jayanta Ghosh & Ors Versus State…

8 months ago

Jurisdictional limit of the GST & Central Excise Superintendent regarding orders exceeding ₹10,00,000 (ALLAHABAD HIGH COURT)

JURISDICTIONAL LIMIT OF THE GST & CENTRAL EXCISE SUPERINTENDENT REGARDING ORDERS EXCEEDING ₹10,00,000 (ALLAHABAD HIGH COURT) ALLAHABAD HIGH COURT  M/s…

8 months ago

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

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

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
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