TAX INFO
 

14 30.06.2022 Summary of the recommendations in 47th GST Council Meeting held on 28thand 29thJune, 2022 at Chandigarh (Part-II). Download 
1329.06.2022 Refund rejection order in full cannot be passed when the SCN in RFD-08 was issued only for a part of the refund amount as given by Gujarat High Court.
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12 28.06.2022 IGST Refund allowed when duty drawback was claimed against wrong code as given by Delhi High Court. Download 
11 27.06.2022 Postal notice in lieu of electronic notice is not a sufficient compliance of Rule 68 of the CGST Rules, 2017 which provides for electronic notice to the non-filers of returns as given by Uttarakhand High Court besides Summary of Notification No. 01/2022- Compensation Cess, dt. 24-06-2022. Download 
1025.06.2022 Show Cause Notice is a valid communication for ITC Mismatch as given by Madras High Court.
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918.06.2022 Buyer cannot be penalised on account of the seller being a bogus firm as given by Calcutta High Court. Download 
815.06.2022 CBIC vide Instruction No. 03/2022-GST dated 14th June, 2022 instructs GST officials to upload Speaking Order along with GST Refund sanction order in FORM GST RFD-06 Download 
714.06.2022Penalty under Section 129(3) of the CGST Act, 2017 cannot be imposed merely on the technical breach without any intention to evade tax as given by High Court Of Madras
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610.06.2022New functionalities on the GST Portal
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508.06.2022Provisional attachment of bank account and Credit Ledger shall cease affect after one year given in Judgment by High Court Of Gujarat. Download 
07.06.2022  SOP on Scrutiny of Returns vide Instruction No. 02/2022-GST dated 22nd March, 2022.Download
306.06.2022Minor discrepancyin the actual quantity on physical verification and the quantity shown in Invoice and e-way bill cannot lead to proceedings under Section 129 of the CGST Act given in Judgment by High Court Of Gujarat.
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204.06.2022 Transfer of business as a going concern is supply of services chargeable at NIL rate of tax as given in Ruling by AAR-West Bengal.Download
103.06.2022The form GST-DRC-03 permit deposit of amount through cash/credit of the ITC ledgers. Section 49 of GST Act permits availing of the amount in electronic ledger for making any payments towards output tax under the Act.
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