GST
Appellate Authority Empowered To Condone Delays Beyond Statutory Period Under Section 107(4) of GST Act: Calcutta High Court
The Calcutta High Court has held that appellate authority is empowered to condone delays extending beyond the statutory period under Section 107(4) of the...
GST Dept. Failed To Prove Tax Evasion Intent Citing Delivery Note: Kerala High Court
The Kerala High Court has held that the Goods and Service Tax (GST) department has failed to prove tax evasion intent citing delivery note.The...
Buyer To Prove Tax Payment By Supplier For Availing GST ITC: Kerala High Court Dismisses Petition Citing Single Bench Observation
The Kerala High court has held that the burden of proof lies on the buyer to prove tax payment by the supplier for availing...
Bombay High Court Quashes GST Show Cause Notice To Wrong Address
The Bombay High Court quashed the GST show cause notice in the interest of justice as the department failed to show the proof of...
Bombay High Court Accepts GST Officer’s Apology For Arbitrarily Arresting Alleged Tax Evader Even Before Recording Statement
The Bombay High Court has accepted the GST Officer’s apology for arbitrarily arresting alleged tax evaders even before recording statements.The bench of Justice B....
Cross-Empowerment Of GST Officers To Function As Proper Officers Through Legislative Mandate: Kerala High Court
The Kerala High Court has held that cross-empowerment of GST officers to function as proper officers under the CGST Act is through the legislative...
5% GST Payable On Badam Flavoured Milk: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that 5% GST is payable on Badam Flavoured Milk.The bench of Justice R Raghunandan Rao and Justice...
GST Notice Sent To Electricity Regulatory Commission Which Acts As ‘Tribunal’, Delhi High Court Comes To Rescue
The Delhi High Court has quashed the GST notice issued against the Central Electricity Regulatory Commission (CERC) and Delhi Electricity Regulatory Commission which acts...