Judgement

The Delhi High Court has upheld the jurisdiction of the Common Adjudicating Authority to adjudicate composite GST Show Cause Notices issued to multiple noticees across different Commissionerates.

High Court Upholds Common Adjudicating Authority Jurisdiction in Composite GST SCNs

The Bombay High Court directed ITAT to examine whether additional evidence was duly filed and relevant to assessee’s appeal.


High Court Remits ITAT Matter to Reconsider Paper Book Filed with Rule 29 Affidavit

The ITAT Agra deleted unexplained investment additions of Rs 30 lakh and Rs 97 lakh made under Section 69 of the Income Tax Act.

ITAT Held Additions Based on Excel Sheets and Statements Without Corroborative Evidence Cannot Sustain Section 69 Proceedings 

News

The Anti Evasion CGST Delhi booked a proprietor for availing, utilising and passing on inadmissible ITC without actual receipt or supply of goods


CGST Delhi Arrests Proprietor Over Fraudulent ITC Availment of Rs. 25.22 Crore 

The 18% Goods and Services Tax (GST) applicable on Merchant Discount Rate (MDR) for UPI transactions exceeding Rs.2,000 can be claimed as ITC by GST-registered businesses. 


18% GST on UPI Merchant Discount Rate to Apply on Transactions Above Rs.2,000 From October 15

The CA to upload Tax Audit Report and taxpayers must accept and E-Verify it on Income Tax Portal.


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High Court Upholds Common Adjudicating Authority Jurisdiction in Composite GST SCNs

High Court Remits ITAT Matter to Reconsider Paper Book Filed with Rule 29 Affidavit

ITAT Held Additions Based on Excel Sheets and Statements Without Corroborative Evidence Cannot Sustain Section 69 Proceedings

CGST Delhi Arrests Proprietor Over Fraudulent ITC Availment of Rs. 25.22 Crore

18% GST on UPI Merchant Discount Rate to Apply on Transactions Above Rs.2,000 From October 15

Taxpayers Covered Under Section 44AB Must Complete Filing by September 30, 2026