Judgement

The company and its officers were held liable for failing to maintain a functional registered office under Section 12(1) of the Companies Act, 2013, resulting in a 48-day default and a penalty of ₹24,000 each with a right to appeal.

Company and it's directors penalised for Violation of Registered Office Requirements under Companies Act

Affiliation and NOC fees held non-taxable as statutory functions, not business activities under GST law.

HC Rules No GST on University Affiliation and NOC Fees.

HC Rules No GST on University Affiliation and NOC Fees

The Karnataka High Court ruled that ITC claims cannot be denied if returns were filed within the extended deadline under Section 16(5) of the CGST Act. The Court set aside the rejection order and directed fresh reconsideration.

ITC Claim Valid Despite Delay: Karnataka High Court Applies CGST Section 16(5) Amendment

News

GST officials from Moradabad raided an iron trader’s premises in Sambhal’s Bahjoi over suspected billing irregularities and seized key business records for investigation.

GST Department Raids Iron Trader's Premises in Sambhal Over Billing Irregularities

The Bombay High Court has instructed the Union Finance Secretary to furnish an affidavit outlining steps taken to arrange a proper office for the GSTAT in Goa.

HC Directs Centre to Disclose Steps Taken to Allot GSTAT Specific Premises to Function

Orders

The company has filed an appeal against the orders and stated that there is no material impact on its operations, with financial exposure limited to the final outcome.

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Company and it's directors penalised for Violation of Registered Office Requirements under Companies Act

HC Rules No GST on University Affiliation and NOC Fees

ITC Claim Valid Despite Delay: Karnataka High Court Applies CGST Section 16(5) Amendment

GST Department Raids Iron Trader's Premises in Sambhal Over Billing Irregularities

HC Directs Centre to Disclose Steps Taken to Allot GSTAT Specific Premises to Function

ROC Uttar Pradesh Slaps Fine on Nidhi company for Late Board Meeting