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
GST Officer can request additional documents to process refund application : Delhi High Court SRG PLASTIC COMPANY versus THE COMMISSIONER DELHI GOODS AND SERVICES TAX
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
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:
No Scope for issuance of Deficiency Memo, Once an application with prescribed documents submitted on common portal submitted for GST Refund : Delhi High Court
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
Recently, Telangana State Appellate Authority for Advance Ruling in Order-in-Appeal No. AAAR/10/2022 dated 19.10.2022 has held that liquidated damages recoverable by the applicant from Bi-electric
