Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...
Goods and Services Tax : Transfer of a live and functional business as a going concern qualifies as an exempt supply under GST. The key takeaway is that bu...
Goods and Services Tax : The article explains how ITC eligibility is linked to vendor compliance under GST. It highlights key risks such as return filing d...
Goods and Services Tax : The article explains when ITC must be reversed under GST law and highlights the interest and penalty consequences of failing to co...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : Government advisories revised the IMS process to stop unfair tax escalation on credit note rejection. The key takeaway is balanced...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
Corporate Law : The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied mer...
Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The portal will restrict GSTR-3B filing if ITC reclaims exceed ledger balances. The key takeaway is mandatory correction of excess...
Goods and Services Tax : The Delhi government allows registered taxpayers to rectify GST orders where previously denied ITC is now eligible under section 1...
Goods and Services Tax : Rajasthan GST circular directs officers to reject Input Tax Credit claims for taxpayers who register after 30 days from becoming l...
Goods and Services Tax : Learn about the Rajasthan Commercial Taxes Department's new directive on verifying and rejecting Input Tax Credit claims for busin...
The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceedings against genuine taxpayers. It underscores that statutory action must be supported by tangible evidence rather than backend labels or assumptions.
The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 notices were not considered. The Court directed a 10% pre-deposit and mandated reconsideration on merits.
The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Court ruled that separate notices and adjudication are required for each year under Sections 73 and 74 of the GST Act.
The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleged fraudulent ITC claims. Taxpayers can establish entitlement to ITC through independent documentary evidence.
The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied merely because the sellers registration was cancelled retrospectively.
The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint had already been filed. The Court held that the allegations would be examined during trial and continued custody was not warranted at that stage.
The High Court granted regular bail on the principle of parity after noting that a similarly placed co-accused had already been released. The ruling emphasizes consistent treatment of accused persons in comparable circumstances.
The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh demand for the same amount amounts to double taxation and is without authority of law.
Transfer of a live and functional business as a going concern qualifies as an exempt supply under GST. The key takeaway is that business continuity, not mere asset transfer, determines eligibility for exemption.
The Kerala High Court quashed an order denying input tax credit after finding that the taxpayer had filed returns before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
