Madras High Court: Physical Submission of Reply to GST Notice Deemed Valid; Advocates Personal Hearing for Erroneous Refund Dispute
The court ruled that submitting a reply in the form GST-DRC-06 is not mandatory under Section 73(9), 74(9), and 76(3) of the GST Act. Additionally, the court emphasized that a reply sent through postal means should also be considered valid.
Bombay HC Deems GST Order Illegal Due to Insufficient Response Time to SCN; Calls for Training of Officers
The High Court not only declared the order as erroneous but also directed the tax authorities to donate Rs10,000 to the PM CARES Fund. The court highlighted that the show-cause notice provided only seven days to respond, and the order was passed on the eighth day. Consequently, the court reasoned that the taxpayer could not be held liable for not paying the tax along with interest within 30 days of the notice’s issuance.
Whether medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority?
The recent ruling by the Hon’ble Madras High Court in the matter of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai [Writ Petition No. 1324 of 2024 dated February 01, 2024], marks a significant development in the realm of tax law.
High Court Orders Rectification: Correction of ITC from IGST to CGST and SGST in GSTR-3B
In the case of Chukkath Krishnan Praveen vs. State of Kerala, the Kerala High Court has issued a directive instructing tax authorities to entertain rectification requests for errors in GSTR-3B filings.
Department Restricted in Imposing 2-Day Deadline for GST Interest Payment
more reasonable timeframe of 3 months for the assessee to make the payment. If the payment was not completed within this extended period, the revenue authority retained the right to initiate recovery proceedings.
Invoking Article 226 Inadmissible in Absence of Statutory Appeal Under CGST Act
The Patna High Court has clarified that the direct invocation of Article 226 of the Constitution of India is impermissible when a taxpayer neglects to file a statutory appeal under the Central Goods and Service Tax Act (CGST).
Form DRC-03 for ITC Reversal: High Court Mandates Electronic Credit Ledger (ECL) Re-Credit
Form DRC-03 for ITC Reversal: High Court Mandates Electronic Credit Ledger (ECL) Re-Credit
Refusing a refund application for of deficiency without proper communication is impermissible
Refusing a refund application for unutilized Input Tax Credit (ITC) on the grounds of deficiency without proper communication is impermissible by the department.
Documents required for GST registration in India
The documents required for GST (Goods and Services Tax) registration in India depend on the type of business entity. Here is a list of documents required for different types of entities:
Individuals: File Income Tax Returns in 10 Steps
Filing your income tax return (ITR) as an individual can seem overwhelming, but with proper guidance, the process can be simple and hassle-free.