Top Stories GST Interest & Penalty Not Applicable on Reversed ITC Never Availed or Utilised from Date of Claim of ITC in ECRL: Madras HC [Read Order] Since the ITC…
Top Stories Revenue Cannot Debit From GST Ledger Once Mandatory Pre-Deposit For Appeal is Paid: Calcutta HC [Read Order] Directions were passed to recredit the tax amount if the same…
The Goods and Service Tax ( GST ) was introduced in India for multiple assessment provisions. Tax collection and enforcement mechanisms. The provisional attachment of bank accounts under Section 83…
Top Stories GST DRC Forms Explained: What Every Aspiring CA Must Know A complete guide to all 28 GST DRC forms, detailing their legal basis, usage, and critical role in…
Top Stories No Provision for FIR Under Income Tax Act: Punjab & Haryana HC Grants Bail to Accused in Bogus Refund Scam [Read Order] The court stated that in the…
Top Stories Fake ITC Availment: Delhi HC allows Bail and refuses Re-arrest [Read Order] Significant time had elapsed since the issuance of the impugned order and it is not warranted…
Top Stories Legality of Bank Attachment under GST without a Show Cause Notice: How to Challenge it [Find Draft Reply Format Here] The provisional attachment of bank accounts is a…
Top Stories Supreme Court Upholds Gujarat HC Verdict: Pre-Deposit via Electronic Credit Ledger Valid for GST Appeals, Rejects Dept’s SLP [Read Judgement] The Supreme Court upheld the Gujarat High Court…
Top Stories Mismatch between Figures and Words of Cheque Amount Would Not Invalidate Cheque; Merits Trial: Delhi HC [Read Order] The Delhi High Court observed that the concerned complaint under…
Top Stories Case Digest on Rulings Impacted due to Non-Constitution of GSTAT While the GST regime came into force in 2017, its adjudicatory processes have faced numerous roadblocks, with legislation…