Judgement

The High Court held that in absence of any saving clause or a sunset clause on the omission of Rule 96(10) of the CGST Rules, the recommendation would be prospective in nature.

IGST Refund Dispute: Gujarat HC Holds Omitted Rule 96(10) Cannot Continue Without Saving Clause

The Gujarat High Court read down the expression “whichever is higher” and heldRule 28(2) valid


High Court Has Upheld The Constitutional Validity Of Rule 28(2) of The CGST Rules 2017 

Articles

The government has clarified GST rules on TDS, reverse charge, and registration for metal scrap transactions.

GST on Metal Scrap: Government Clarifies TDS, RCM and Registration Rules

The Gauhati High Court has directed the authorities to consider restoration of registration if the taxpayer complies with the requirements prescribed under Rule 22(4) of the CGST Rules, 2017.

Gauhati High Court Allows For Restoration of Cancelled GST Number

News

E-way bill generation became mandatory for job work movements under revised West Bengal GST rules.

West Bengal reduced e-way bill threshold Rs. 1,00,000 to Rs.50,000 and included job work transactions compulsorily

West Bengal Reduced E-Way Bill Threshold and Included Job Work Transactions Compulsorily

The HC held that GST refunds cannot be rejected without issuing a proper SCN and granting taxpayers a fair opportunity of hearing under Rule 92(3) of the CGST Rules 2017.

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IGST Refund Dispute: Gujarat HC Holds Omitted Rule 96(10) Cannot Continue Without Saving Clause

High Court Has Upheld The Constitutional Validity Of Rule 28(2) of The CGST Rules 2017

GST on Metal Scrap: Government Clarifies TDS, RCM and Registration Rules

Gauhati High Court Allows For Restoration of Cancelled GST Number

West Bengal Reduced E-Way Bill Threshold and Included Job Work Transactions Compulsorily

Fair Hearing Mandatory Before GST Refund Denial, Rules Punjab and Haryana HC