GST and Income Tax updates, guides and analysis for Indian tax professionals.
Bombay HC holds that provisional attachment of bank accounts requires tangible material showing that the taxpayer is likely to defeat a potential demand and tha
57th GST COUNCIL MEETING – KEY RECOMMENDATIONS 🇮🇳 1. Registration & Cancellation: Simplified registration, automatic updation of details and phased automatic
Punjab & Haryana HC holds that the Revenue cannot pass an adjudication order before the date of personal hearing communicated to the taxpayer by the Department
Telangana HC (Full Bench) in a batch of matters, holds that GST show-cause notices and adjudication orders electronically authenticated by the proper officer an
Punjab & Haryana HC upholds the constitutional validity of Section 16(2)(c) of the CGST Act, however holds that the provision cannot be invoked mechanically mer
GSTN introduces a “Multistate Registration” facility enabling Normal Taxpayers to apply for GST registration in multiple States/UTs under the same PAN through a
Rajasthan HC holds that Section 67(2) of the CGST Act does not empower GST authorities to seize money or securities during search, as “money” is specifically de
Madras HC dismissed a writ petition challenging denial of ITC on purchases from a supplier who had failed to file GSTR-3B returns and pay the corresponding tax.
GSTAT Varanasi held that mere diversion from a shorter route and travel through another State cannot justify detention and penalty u/s 129 of CGST Act, 2017, wh
Calcutta HC has set aside the order rejecting the Petitioners’ application for condonation of delay as well as the original order passed under GST. The Court no
Bombay HC held that licensing of cinematographic film rights by the producer/original copyright holder to distributors is classifiable under SAC 997332, and can
GSTAT Hyderabad ruled that the First Appellate Authority (FAA), being a creature of statute, cannot condone appeal delay beyond the outer limit prescribed u/s 1
