GST Proceedings Post-Cancellation Cannot Be Sustained Where Notice Is Served Solely Through GST Portal – Violation of Section 169 and Natural Justice Opening Summary In Raj Shekhar Pandey v. State Tax Officer, Writ Petition (M/B) No. 1140 of 2025, decided on 16-02-2026, the Hon’ble Uttarakhand High Court quashed adjudication proceedings initiated after cancellation of GST […]
GST Recovery: Karnataka High Court Holds Common Directorship Insufficient to Justify Lifting Corporate Veil for Tax Dues In the case of Ramms India Pvt. Ltd. Versus Deputy Commissioner of Commercial Taxes (AUDIT), Bengaluru, Writ Petition No. 34270 of 2025 decided on 19-12-2025, it is held by the Hon’ble High Court of Karnataka that common directorship […]
In the matter of Central Board of Indirect Taxes and Customs v. Aberdare Technologies Pvt. Ltd. , the Supreme Court of India, in a decision dated March 21, 2025 [Special Leave Petition (Civil) Diary No. 6332 of 2025, decided on 21-3-2025], affirmed the judgment of the Bombay High Court which held that an assessee must be permitted to rectify bona fide errors in its GST returns even after the expiry of the limitation period prescribed under Section 39(9) of the Central Goods and Services Tax Act, 2017, provided such errors do not
Adjudication of excess stock must be conducted under Section 73/74 of CGST Act rather than through confiscation proceedings under Section 130 of the CGST Act
GSTR-1 vs GSTR-3B Mismatch — Remand Mandatory Under Section 75(2) Upon Conversion from Section 74 to Section 73 [Goods and Services Tax Appellate Tribunal – Principal Bench, New Delhi]
Supreme Court Clarifies Educational Consultancy Services as Export of Services, Not Intermediary Recently, in the case of Commissioner of Goods and Service Tax, DGST Delhi v. Global Opportunities Pvt. Ltd. [SLP Appeal (C) No. 2752 of 2026, decided on 27-01-2026], the Supreme Court of India dismissed the Revenue’s appeal and upheld a landmark judgment by […]
Audit under Section 65 of CGST Act, 2017 Cannot be Conducted, if Business of the Taxpayer is Closed : 2023-ProIndiaClub(HC) 12 Recently in case of Tvl.Raja Stores vs. The Assistant Commissioner (ST) Madurai [W.P.(MD).No.15291 of 2023 order dated 11-08-2023] it was held by The Madurai Bench of Madras High Court that Section 65 of the […]
West Bengal GST: Mandatory Requirement of Quoting Documentation Identification Number (DIN) on All GST Communications For keeping the objectives of transparency and accountability in the administration of GST laws through widespread use of information technology, the Directorate of Commercial Taxes of West Bengal vide Trade Circular Number 01/2023 dated 29/03/2023 has issued guidelines for using […]
GST Registration | GST Registration Process in Hindi | Online GST Registration करना सीखें | If you’re looking to register for GST (Goods and Services Tax) in India, this video is for you. In this tutorial, we’ll go through the step-by-step process of registering for GST. Firstly, you’ll need to have the required documents ready […]
Key Analysis of CGST Notifications issued on 31/03/2023 Recently, Government has issued various notifications to give effect to the recommendations of the GST Council in its 49th Meeting held on 18th February, 2023. Gist of all the notifications is given hereunder: 1. Amnesty schemes for non-filers of return: i. Late Fee reduced/waived on non-filing […]