TAX INFO
 


101-01-2023Summary of Circular No. 185/17/2022-GST dated 27th December, 2022.
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02-01-2023Summary of Circular No. 186/18/2022-GST dated 27th December, 2022.
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03-01-2023 Summary of Circular No. 187/19/2022-GST and 188/20/2022-GST dated 27th December, 2022. Download 
04-01-2023 Dealer cannot be compelled to carry forward ITC to GST regime instead of claiming refund as given in
judgement by Madras High Court. 
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05-01-2023 SCN must specify the reason for which the allegation of wrongful availment or utilization of Input Tax Credit
has been made as given in judgement by Gujarat High Court. 
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06-01-2023 HC condoned the delay in filing of appeal beyond statutory time period regarding case of mismatch between 
GSTR 3B & GSTR 2A as given in judgement by Gujarat High Court.
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09-01-2023 Summary of Notification No.01/2023-Central Tax dated 4th January, 2023 SCN along with a judgement by
Bombay High Court. 
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10 -01-2023Rule 25 provides mandatory serving of the Notice to assessee before carrying out physical inspection of
business premises as given in judgement by Delhi High Court. 
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11-01-2023 Voluntary payment of tax/penalty u/s. 129 does not deprive him of his right to file an appeal u/s.107as given
in judgement by Kerala High Court. 
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10 12-01-2023 Order set aside proceeding was initiated without issuing the SCN in Part A of FORM GST DRC-01A as given
judgement by Allahabad High Court. 
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11 13-01-2023 New Functionalities made available for Taxpayers on GST Portal Download 
1216-01-2023 High Court allowed manual correction in GSTR-1 from B2C to B2B for the year 2017-18 as given in
judgement by Orissa High Court. 
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13 17-01-2023 Updates available for Taxpayers on GST Portal. Download 
14 18-01-2023 Information regarding Limitation period for the Refund application cannot be overlooked except for
unconstitutional levy as given in Judgement by Madras High Court. 
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1519-01-2023 Order passed without signature of the issuing authority shall have no effect in the eyes of law
as given in judgement by Bombay High Court. 
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16 17-02-2023 RC cannot be cancelled on the basis of faulty procedure adopted by the authority. The authority cannot once
again issue another SCN for the same set of facts as given in judgement by Calcutta High Court. 
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17 27-01-2023 Exporter cannot be tagged as RISKY for indefinite period of time as given in judgement by Calcutta High Court Download
 
     
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