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Recent Posts
- Anti-Profiteering: Builder Directed to Pass Benefit of Rs. 20.21 Lakhs to Remaining 21 Homebuyers; DGAP Report Accepted Unopposed
- Availability of Alternative Remedy: Writ Petition Dismissed as GST Appellate Tribunal (GSTAT) becomes Functional; Assessee Directed to File Statutory Appeal and Make Pre-Deposit
- Conflict Between ‘Deemed Supply’ and ‘Export Benefits’: High Court Directs CBIC to Clarify Taxability of Services Provided to Foreign Entity Without Consideration (Network Agreement)
- Last-Mile Delivery for E-Commerce via Road with Consignment Note Qualifies as GTA Service; Exempt when Provided to Unregistered Persons
- CESS DEMAND QUASHED: LATE GSTR-9 VALID IF FILED BEFORE OCT 2023 AMENDMENT; REVENUE NEUTRALITY APPLIES
- Jurisdiction for Interest on Delayed IGST Refund: High Court Directs GST Appellate Authority to Adjudicate Claim After Petitioner Diligently Pursued Remedy Before Customs Forum
- Clean Slate Principle: GST Department Cannot Raise Fresh Demands for Past Periods After NCLT Approves Resolution Plan; Claims Extinguished
- Limitation Period is Sacrosanct: High Court Refuses to Condone Delay Beyond Statutory Maximum Citing Supreme Court Precedent
- Refund of Excess Recovery: High Court Orders Refund of Amounts Recovered in Excess of Statutory Pre-Deposit (30%); Recovery Proceedings Deemed Stayed on Payment of Pre-Deposit
- High Court Refuses to Quash FIR in GST Fraud Case: Allegations of “Paper Transactions” and Non-Existent Firms Disclose Cognizable Offence; Trial Court is Appropriate Forum
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