10 Apr Tax Authorities cannot retain the tax deposited under the cancelled GST registration
In the case of Yogesh Rajendra Mehra v. Principal Commissioner of Central Goods and Services Tax [Writ Petition No. 1632 of 2024 dated February 20, 2024]...
Taxation Guidelines. Tag
10 Apr GSTN Issues Advisory on Automatic HSN-wise Summary Population in GSTR-1 Table 12 from e-Invoices
The GSTN has released an important Advisory No. 630 dated April 09, 2024, regarding the automatic population of HSN-wise summaries from e-Invoices into Table 12 of GSTR-1....
10 Apr CBDT Urges Officers to Identify Top 30 Cases of TDS Shortfall by June 30, 2024
The Central Board of Direct Taxes (CBDT) has instructed income tax officers to scrutinize the top 30 cases of insufficient tax deduction at source (TDS) and resolve at least 150 appeals by the Commissioner of Income Tax before June 30, 2024....
10 Apr High Court Advocates Direct Communication, Urges Tax Department to Inform Taxpayers Prior to Action
Certain demographics, including senior citizens, technologically hesitant individuals, Non-Resident Indians (NRIs), and those prone to forgetfulness, might be unaware of the Income Tax Department's actions against them....
09 Apr Reinstatement of GST Numbers Contingent on Clearing Dues Highlights Tax Adherence and Procedural Flexibility
This case law concerns a judgment from the High Court of Jammu & Kashmir and Ladakh, which offers a lifeline for GST compliance by restoring GST registration upon the settlement of dues....
04 Apr Tax Liability cannot be imposed merely because the financial statement did not provide State-wise turnover
The imposition of tax liability solely based on the absence of state-wise turnover information in financial statements has been contested in the legal realm....
30 Mar Form 15CA & 15CB: Key Components and Requirements Explained
In today's globalized economy, where cross-border transactions are commonplace, compliance with tax regulations is critical for both governments and businesses....
27 Mar Validity of Assessment Orders in Light of Assessee’s Response
The Delhi High Court, in the case of Emco Cables Pvt. Ltd. v. Union of India [W.P. 1622 of 2024, February 27, 2024], addressed the issue of the validity of an assessment order when the Assessee's response hadn't been duly considered....
22 Mar Prohibition of Concurrent Proceedings for the Same Period under GST Legislation
In a significant judgment, the Hon'ble Guwahati High Court addressed the issue of whether simultaneous proceedings for the same period under both the Central Goods and Services Tax Act, 2017 (CGST Act) and the State Goods and Services Tax Act, 2017 (SGST Act) are permissible....
22 Mar GST Application to Educational and Allied Services
Are you operating a bus transport service catering to schools for student transportation? Wondering about GST applicability on such services? Let's delve into the specifics of GST laws concerning educational services and allied sectors....