Daily Updates

GST Demand raised in subsequent order isn’t sustainable if demand had been already raised for a particular period under previous order: HC:- Where period for which subsequent assessment order was passed, was already assessed in previous assessment order passed by ...

Judicial Corner: GST Madras HC set aside order imposing 100% penalty as tax was paid before issuance of order:- Where assessee paid tax dues after inadvertently availing ineligible input tax credit, 100% penalty order under Section 74 set aside, remanded ...

Judicial Corner: GST  Assessee to be provided with copy of SIB report on basis of which demand was raised: Where report of survey conducted by SIB at premises of petitioner was not provided to petitioner while demand was raised on ...

Judicial Corner : Customs  Investigating agency can’t be permitted to continuously peep into private life of accused enlarged on bail: Bail conditions imposable “in interest of justice” cannot be fanciful, arbitrary or freakish; Courts must show restraint while imposing bail ...

Judicial Corner: GST HC remanded matter as reasonable opportunity wasn’t provided to contest tax demand on merits:- Where assesse /petitioner claimed inability to respond to show cause notice due to old age and illness, impugned order was set aside and ...

Judicial Corner : GST Writ petition not maintainable against cancellation of GST registration if alternative remedy is available: Where writ petition was filed by assessee challenging cancellation of its registration under GST on ground that assessee was not supplied with ...

GST  Adjudication order which was passed ex-parte without hearing assesse to be set aside: High Court:- Where show cause notice was not served physically but uploaded on GST portal and adjudication order was passed ex-parte without hearing assesse, such order ...

GST  Dept. can’t penalize petitioner for using an alternative portal for filing return due to these technical issues: HC Where due to a technical glitch, petitioner could not file its return in GST portal of Maharashtra and filed it in ...

GST: Advisory on Invoice Management System dated 03.09.2024 To enable taxpayers to efficiently address invoice corrections/amendments with their suppliers through the portal, a new communication process called the Invoice Management System (IMS) is being brought up at portal. This will ...

GST Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5 dated 03.09.2024 Vide Notification No. 12/2024 – Central Tax dated 10th July 2024, the Government has reduced the threshold limit for reporting of invoice wise details of inter-state ...

DGFT: Allocation of 8606 Metric Tonnes Raw Value (MTRV) of raw cane sugar to USA under TRQ scheme for US fiscal year 2025 Public Notice No. 22/2024-2025 dated 03.09.2024 ...

DGFT: Export of Red Sanders wood by Forest, Environment & Climate Change Department, Government of Odisha – Extension of time for which the additional time of 12 months from the date of this notification is given. Notification No. 26/2024-25 dated ...

DGFT: SCOMET Updates 2024 – Amendment in Appendix 3 (SCOMET items) to Schedule-2 of ITC (HS) Classification of Export and Import Items, 2018. Notification No. 25/2024 dated 02.09.2024 ...

Central Excise: Amendment to Notification No. 10/2022-Central Excise, dated the 30th June, 2022 to exempt export of Motor spirit commonly known as petrol and Diesel from the Road and Infrastructure Cess when exported to Bhutan. Notification No. 24/2024 – Central ...

Central Excise: Amendment to Notification No. 04/2022-Central Excise, dated the 30th June, 2022 to exempt export of Petrol and Diesel from the Special Additional Excise Duty when exported to Bhutan. Notification No. 23/2024 – Central Excise dated 02.09.2024 ...

Central Excise: Amendment made to Notification No. 18/2022-Central Excise, dated the 19th July, 2022 to exempt export of ATF from the Special Additional Excise Duty when exported to Bhutan. Notification No. 22/2024 – Central Excise dated 02.09.2024 ...

GST: HC set-aside order passed by same officer in dual capacity as Commercial Tax Officer & State Tax Officer: Where same officer passed assessment orders in dual capacities, orders set aside due to apparent bias and remanded for fresh consideration ...

GST:  HC remanded matter back to AO as assesse failed to notice SCN posted on GST portal: Where assesse missed notices on GST portal, assessment order quashed and remanded for fresh consideration, allowing assesse opportunity to respond, subject to partial ...

Excise  SC dismisses appeal against HC order which allowed refund on goods cleared by DTA unit to 100% EOU on ground of low tax effect: Refund of Cenvat credit on inputs used in manufacture of goods cleared by DTA to ...

GST  HC dismissed writ petition against penalty order since petitioner failed to prove actual physical movement of goods: – Where assessee availed input tax credit on purchases from a company which was found non-existent and also assessee failed to discharge ...