No Evidence of Fraud: Allahabad High Court Quashes Section 74 Demand and Restores Buyer’s ITC Saniya…
Category: GST
“Landmark High Court Judgments on GST: Enforcement, Penalties, and Taxpayer Relief”
Section 130 of the CGST Act cannot be invoked to deal with excess Stock found in…
GST Updates: Rule 10A Bank Account Compliance & Consolidated Notices for Multiple Financial Years
GSTN Advisory for Furnishing of Bank Account Details as per Rule 10A As per Rule 10A,…
No Penalty for E-way Bill Generated after Dispatch of goods but before Interception by GST Officers: High Court
Petitioner (Applicant) Om Enterprises Respondent Additional Commissioner, Grade – 2 (Appeal) And Another Court Allahabad High…
Recent GST High Court Judgments – Simplified Analysis
1. Can the GST Department Start Recovery Immediately After Appeal Window? Petitioner (Applicant) Giniminds Solutions Pvt.…
GSTN Advisory applicable from October 2025
Important Dates 1. Invoice-wise Reporting in Form GSTR-7 (From September 2025) Who deducts TDS under GST…
Post GST Rate Cut, Non-Reduction Of Price Cannot Be Justified By Adding Extra Quantity At Same MRP : Delhi High Court
Here’s a professional case brief of Sharma Trading Company v. Union of India & Ors., W.P.(C)…
Time Limits for Issuance of Notice & Order under sections 73 & 74 in GST?
1. Legal Framework Section 73 (Non-fraud cases) Section 74 (Fraud, wilful misstatement, suppression cases) ⚖️ Both…
New Changes in Invoice Management System (IMS) from Oct 2025
This is to bring to your notice that several new changes have been introduced in the…