Waiver of Interest & Penalty Under Section 128A
The government has officially notified Section 128A of the CGST Act, effective from 01.11.2024 , which provides a waiver of interest and...
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Rushil Gupta
Aug 26
Introduction of RCM Liability/ITC Statement
To assist taxpayers in correctly reporting Reverse Charge Mechanism (RCM) transactions, a new statement called "RCM Liability/ITC...
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Rushil Gupta
Jun 3
Goods cannot be detained for undervaluation: HC quashes Penalty order
Background A writ petition under Article 226 of the Constitution of India was filed by the petitioner, who was aggrieved by a GST penalty...
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Rushil Gupta
Apr 15
Notice uploaded under "Additional Notices" - Whether proper service?
In a recent judgment that underscores the importance of due process in tax matters, the Hon'ble Delhi High Court delivered a significant...
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Rushil Gupta
Feb 21
ITC cannot be denied for retrospective cancellation of supplier's registration
Engineering Tools Corporation Vs Assistant Commissioner
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Rushil Gupta
Jan 12
No Denial for IGST Claimed instead of CGST/SGST
In a recent development, the Hon'ble Kerala High Court, in the matter of M/s. Chukkath Krishnan Praveen v. State of Kerala, delivered a...
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Rushil Gupta
Jan 6
ITC Saved by allowing GSTR-1 Rectification
Court Grants Rectification in Landmark GST Dispute In a recent legal milestone, a petitioner from the electronic component manufacturing...
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Rushil Gupta
Jan 3
Landlord to pay GST on Forward Charge
In a recent decision (Advance Ruling No. RAJ/AAR/2023-24/14), the AAR, Rajasthan clarified that landlords are now liable to pay GST on a...
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Rushil Gupta
Dec 29, 2023
Deadline Extension for ITC Reversal Opening Balance Declaration
In order to facilitate the taxpayers in correct and accurate reporting of ITC reversal and reclaim thereof and to avoid clerical...
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Rushil Gupta
Dec 29, 2023
ITC Shielded from GST -2A Scrutiny
The Supreme Court has just given a significant nod to taxpayers, dismissing the Department's Special Leave Petition against the Calcutta...
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Rushil Gupta
Jun 24, 2023
GST ON RENTING OF IMMOVABLE PROPERTY
In accordance with the Goods and Services Tax (GST) system, various goods and services, including rental properties, are subject to...
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Singh & Gupta
Jan 23, 2023
INPUT TAX CREDIT: LIMITATIONS ON AVAILMENT
Introduction Over the last five years, too much water has flown over and GST law, as originally legislated has undergone substantial...
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