GST Officer can request additional documents to process refund application : Delhi High Court SRG PLASTIC COMPANYversusTHE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT & ORS. Recently in case of SRG Plastic Company Vs The Commissioner Delhi Goods and Services Tax Trade and Tax Department & Ors. [W.P.(C) 5698/2023 & CM APPL....Read More

A game of skill is not gambling Gameskraft Technologies Private Limited Vs Directorate General of Goods Services Tax Intelligence Writ Petition No. 19570 of 2022 C/W, Writ Petition Nos. 22010 of 2021, 18304 of 2022, 19561 of 2022, 20119 of 2022 and 20120 of 2022 dated 11-05-2023], Games of skill is outside the scope of...Read More

Bombay High Court-GST: Refund rejection order set aside where deficiencies found through SCN instead of Deficiency Memo and opportunity of being heard also not given: Recently, in case of Knowledge Capital Services Private Limited Vs Union of Inda & Others [WRIT PETITION NO. 61 OF 2023] the Honorable Bombay High Court overturned the refund rejection...Read More

No Scope for issuance of Deficiency Memo, Once an application with prescribed documents submitted on common portal submitted for GST Refund : Delhi High Court Recently, in a case of BHARAT SANCHAR NIGAM LIMITED Vs UNION OF INDIA & ORS. [W.P.(C) 3550/2023] heard by the Hon’ble Delhi High Court, it was held that once an...Read More

Refund claim could not be rejected for inadvertent error of opting "export with payment of tax" column in GST returns instead of "export without payment of tax". In case of Abi Egg Traders v. Assistant Commissioner [W.P. NO. 3773 OF 2020] it is held by the Hon’ble High Court of Madras that refund claim could...Read More

GST: Professional Consultancy Services Provided to Overseas Entities Would Not Fall Under Intermediary Services-Refund Allowed Recently, in the case of M/S ERNST AND YOUNG LIMITED Vs ADDITIONAL COMMISSIONER, CGST APPEALS-II, DELHI AND ANR. [W.P.(C) 8600/2022], the Hon’ble Delhi High Court conducted a detailed analysis of the definition of “intermediary”. Based on this analysis, the Hon’ble...Read More

GSTN UPDATED ADVISORY ON TIME LIMIT FOR REPORTING INVOICES ON IRP PORTAL On 13/04/2023 GSTN updated its advisory in relation to time limit for reporting invoices on IRP Portal, earlier issued on  12/04/2023, the Updated adviosry is provided below: It is to inform you that it has been decided by the Government to impose a...Read More

Advisory: Time Limit for reporting Invoices on the IRP Portal GSTN on 12/04/2023 issued advisory to prescribe the time limit for reporting invoices on the IRP Portal.the points of advisory are provided as under:It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices...Read More

GST: Karnataka High Court Quashed Order of Cancellation of GST Registration Where Sufficient Time Was Not Granted to Submit Reply (2023-ProIndiaClub HC 5) Recently in case of Ummer Farooq Vs Superintendent of Central Tax [WP No. 4985 of 2023 dated 30-03-2023], hon’ble high court of Karnataka has quashed the order of cancellation of GST registration...Read More

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...Read More