51st GSTCM Minutes
Download original PDF of 51st GST Council Meeting minutes
51st GSTCM Minutes Read More »
50th GSTCM Minutes
Download original PDF of 50th GST Council Meeting minutes Watch analytical discussion of 50th GSTCM Minutes
50th GSTCM Minutes Read More »
TRU not eligible to issue Circular Delhi High Court
Brief summary of the case Court: Delhi High CourtNumber: W.P.(C) 5933/2019Petitioner: Association of technicaltextiles manufacturers and processors & anrRespondent: UOI & ORSDate of decision: 16.11.2023Judges: Hon’ble Yashwant Varma, J and Hon’ble Dharmesh Sharma, J. Download Association of technicaltextiles manufacturers and processors & anr Vs UOI
TRU not eligible to issue Circular Delhi High Court Read More »
Cash cannot be seized as it not goods
Brief summary of the case Court: Gujarat High CourtPetitioners: Bharatkumar Pravinkumar And CoRespondents: State of GujaratNumber: R/SPECIAL CIVIL APPLICATION NO. 26222 of 2022Date of decision: 26.10.2023Judges: Hon’ble Biren Vaishnav, J Hon’ble Mauna M. Bhatt,j Download Bharatkumar Pravinkumar And Co Vs State Of Gujarat
Cash cannot be seized as it not goods Read More »
Both Centre and State Tax authorities are empowered to conduct intelligence based investigation of each other jurisdiction
Brief summary of the case Court: Delhi High CourtPetitioners: Amit GuptaRespondents: UOINumber: W.P.(C) 8625/2022Date of decision: 04.09.2023Judges: Hon’ble Vibhu Bakhru, J Hon’ble Amit Mahajan, J Download Amit Gupta Vs UOI
Penalty can be levied even if tax and interest paid
Brief summary of the case Court: Kerala High CourtNumber: WP(C) NO. 33787 OF 2023Petitioner: M/s. Global Plasto WaresRespondent: Assistant State Tax Officer and othersDate of decision: 17.10.2023Judges: Honourable Dinesh Kumar Singh Download M/s. Global Plasto Wares Vs Assistant State Tax Officer and others Watch analytical discussion of What is S 73(11) Mandatory GST Penalty by
Penalty can be levied even if tax and interest paid Read More »
GST officer cannot assess tax of pre-GST regime
Brief summary of the case Court: Jharkhand High courtNumber: W.P.(T) No. 3055 of 2022Petitioner: M/s Usha Martin Limited Respondent: Additional Commissioner, Central GST and ExciseDate of decision: 10.11.2022Judges: Honourable Aparesh Kumar Singh, J. and Honourable Deepak Roshan, J Download M/s Usha Martin Limited Vs Additional Commissioner, Central GST and Excise
GST officer cannot assess tax of pre-GST regime Read More »
Amnesty Scheme for Condonation of delay in filling Appeal
Amnesty Scheme for Condonation of delay in filling Appeal
Amnesty Scheme for Condonation of delay in filling Appeal Read More »
Maharashtra SGST – Trade Circular mandatory to affix DIN
Download Maharashtra SGST – Trade Circular mandatory to affix DIN
Maharashtra SGST – Trade Circular mandatory to affix DIN Read More »
GST Circulars issued in 2023 with short commentary
GST Circulars issued in 2023 with short commentary
GST Circulars issued in 2023 with short commentary Read More »
