14-Aug-2024

Power to arrest should not be exercised without clear evidence of wrongdoing and an assessment under the relevant GST provisions is necessary before determining culpability

14-Aug-2024

Mere provision of invoices or payment through banking channels is not sufficient to claim the benefit of ITC

13-Aug-2024

Provisions of Section 107 are comprehensive and intended to exclude the application of the Limitation Act regarding delay condonation beyond stated limits

13-Aug-2024

Delay in filing appeal due to kidney ailment of taxpayer's wife is condoned

09-Aug-2024

No contravention if E-way bill is produced before the seizure order could be passed u/s 129 and there are no discrepancies

07-Aug-2024

Excess stock findings necessitate proceeding under Sections 73 or 74 rather than Section 130

07-Aug-2024

SCN uploaded in wrong section of the portal: Taxpayer directed to file appeal before appellate authority

07-Aug-2024

Threshold while dealing with a suspension order passed against an authority exercising a Quasi-Judicial power or a Judicial power, must be slightly at a higher level than the test applied for the authorities who are performing administrative functions

06-Aug-2024

GST not payable on consideration against 'Works Contract' executed in Maldives. AAAR ruling set-aside.

06-Aug-2024

Amount quantified before 30th June, 2019 is eligible for benefit under SVLDRS

05-Aug-2024

Bonafide purchasing dealers should not be denied ITC for the non-compliance of selling dealers

05-Aug-2024

Validity of notifications extending the time limit for tax recovery under Section 73(9)

05-Aug-2024

Communications and orders from Central Government offices in region "C" (which includes Andhra Pradesh) must be provided in English, either exclusively or in both Hindi and English

02-Aug-2024

Notification 56/2023-CT that extended the timeframe for passing orders u/s 73(9) is ultra vires Section 168A of CGST Act

01-Aug-2024

Fresh adjudication ordered as the taxpayer failed to check the order on the GST portal due to registration cancellation

01-Aug-2024

Notification 56/2023 extending the deadline for issuance of order u/s 73(9) without any recommendation from the GST Council is a violation

31-Jul-2024

GST on hostel accommodation services

31-Jul-2024

GST on technical consultancy and project management under Jal Jeevan Mission by Maharashtra Jeevan Pradhikaran

31-Jul-2024

No GST on flying training services provided by NFTI to trainees aiming to obtain Commercial Pilot Licenses

31-Jul-2024

No GST on either intra-state or interstate supplies of electrical energy

31-Jul-2024

Penalties levied by RBI for statutory violations and contractual non-performance are NOT taxable under GST

31-Jul-2024

Applicability of GST exemptions for services provided to the Maharashtra Jeevan Pradhikaran (MJP) in relation to the Jal Jeevan Mission

31-Jul-2024

18% GST on construction and licensing of commercial space adjacent to Airport Metro Station

31-Jul-2024

GST on "Technical Consultancy for Project Development and Management Support Services" provided to the Maharashtra Jeevan Pradhikaran (MJP) in connection with the Jal Jeevan Mission

30-Jul-2024

Matter remanded for fresh adjudication for non-consideration of reply & ill-health