HC allows set-off of ITC on construction of Immovable property against GST payable on rental income

HC allows set-off of ITC on construction of Immovable property against GST payable on rental income In matter of M/s. Safari Retreats Private Limited and another Versus Chief Commissioner of

Unless amount of excess GST credit taken has not been quantified, punishment cannot be imposed [HC]

Unless amount of excess GST credit taken has not been quantified, punishment cannot be imposed [HC] The Judgment is given below for reference: The petitioner is an Assessee before the

HC issues notice to GST authorities for final disposal of refund where excess input tax was paid by assessee

HC issues notice to GST authorities for final disposal of refund where excess input tax was paid by assessee Petitioner was the Manufacturer of Ink and was required to pay

Work books or Practice books printed and sold are exempt from GST [High Court]

Work books or Practice books printed and sold are exempt from GST [High Court] In the case of Sonka Publication India Pvt. Ltd. v. Union Of India and Ors. WP

Object and Purpose of Transitional Provisions to be achieved [High Court]

Object and Purpose of Transitional Provisions to be achieved Assailing the communication dated 22.03.2019 issued by the respondent No.6, Petitioner inter alia seeks a direction to the respondents to enable

IGST Refund cannot be denied on account of Technical Glitches [High Court]

IGST Refund cannot be denied on account of Technical Glitches [High Court] Facts of the case : Refund of Integrated Tax (IGST) paid on the goods exported out of India.

Filing of GSTR-3B allowed without payment of GST [HC]

Filing of GSTR-3B allowed without payment of GST [HC] In matter of OCTAGON COMMUNICATIONS PVT LTD Versus UNION OF INDIA Honable Gujarat High Court has allowed the taxpayer to file

GST Council not to adjudicate on Representations under GST [HC]

GST Council not to adjudicate on Representations under GST [HC] Respondents 1 to 3 in the writ appeal claim to be the members of an association by name ‘Plastic Recycling

HC directs GST Authorities to Allow manual filing of GST Tran-1

HC directs GST Authorities to Allow manual filing of GST Tran-1 Order of Allahabad High Court is given below for reference : Heard Sri Aditya Pandey, learned counsel for the

Sec. 139(5) not applicable if revised ITR is filed pursuant to scheme approved by NCLT

Sec. 139(5) not applicable if revised ITR is filed pursuant to scheme approved by NCLT Where the scheme of amalgamation is approved by the National Company Law Tribunal under Section