Case Covered: Alagu Kannan Vs. The Assistant Commissioner (ST) Facts of the case The writ petition was filed challenging the impugned Assessment order, dated 09.03.2023. The taxpayer was registered in earlier tax regime also. At the time of transition into the GST, the CENVAT was
A special parliament session is announced by the government. The parliamentary affairs minister Pralhad Joshi announce the session. The duration of the session will be 18th to 22nd September. This session can be historic in many ways. India may get its name changed
Case Covered: Active Pest Control v. Deputy Commissioner. Citation: 1. Suguna Cutpiece Centre Vs. The Appellate Joint Commissioner of GST Facts of the case In this the registration of petitioner was canceled. The scheme of government provided the amnesty to apply for revocation of cancellation
Case Covered: C. P. Pandey & Co. Versus Commissioner of State Tax Citation: Ramji Enterprises & Ors. Vs. Commissioner of State Tax & Ors “Monit Trading Pvt. Ltd. Vs. Union of India & Ors Facts of the case The registration of the taxpayer was
Case Covered: M/s. Sri Rameswar Metal House, vs The Assistant Commissioner (ST), Citations : Rajnandini Metal Limited Vs. Union of India Facts of the case The petitioner is a wholesale dealer in steel products. They purchased some items from another company who distributed fake
Very controversial issue of GST. Many cases are pending on this issue. Jurisdiction of other authority when the TP is assigned to the other one. In a recent judgment the Madras high court has said that the authority who is assigned the TP can only
New mechanism to report ITC in GSTR 3B A new mechanism was introduced by notification no. 14/2022 read with circular no. 170/2/2022. This mechanism will ensure the proper reporting of ITC in GSTR 3B. How it works? As per this provision the total ITC appearing
Can we seek anticipatory bail in case of arrest in GST u/s 438 of CRPC? No, CRPC is made applicable via section 69(3) of GST whereas the arrest is made via section 69(1). Thus Section 438 of anticipatory bail can’t be used in GST Do
Case Covered: P V Ramana Reddy vs Union Of India Citations : Badaku Joti Savant v. State of Mysore Ramesh Chandra Metha v. State of West Bengal Illias v. Collector of Customs Percy Rustomji Basta v. State of Maharashtra Veera Ibrahim v. State of
Two new instant notices in GST Well this for the good of taxpayers. Although it is taxing at the immediate level it will be helpful in future. Two new rules are inserted in GST provisions. The dynamics between the GSTR 3b and statements fetching its
