Tag: gst

  • GST Judgment

    ALLAHABAD HIGH COURT Ganga Sagar Singh …..AppellantV/sUnion of India and 6 Others …..Respondent Honble JusticeArun Bhansali, CJ. and Vikas Budhwar, J. Date : 12/11/2024 Appearance: Puspender Prajapati, Vipin Kumar Kushwaha for the Petitioner.A.S.G.I., C.S.C., Krishna Ji Shukla, Saurabh Pratap Singh, Ankur Agarwal for the Respondent.In Favour of Assessee Issues Involved :- The court disposed of the petitions by directing respondent…

  • Article

    Strengthening GST Compliance: An In-Depth Look at Special Drive 2.0 Against Fake Registrations  The Government of India has launched “GST Special Drive 2.0” as part of its continuous effort to enhance the integrity of the Goods and Services Tax (GST) system, particularly targeting the rising issue of fake GST registrations. The drive, initiated under the…

  • GST Judgement

    Cancellation of Registration BOMBAY HIGH COURT  Maharashtra Scrap …..AppellantV/sUnion of India, State of Maharashtra, Commissioner (Appeals), CGST & Central Excise, Nashik, The Joint Commissioner of Central Tax, Aurangabad. Superintendent of State Tax, Latur. …..Respondent Honble JusticeMangesh S. Patil and Shailesh P. Brahme, JJ. Date : 18/10/2024 Appearance:Mr. Rushikesh P. Totala for the Petitioner.Mr. A.G. Talhar DSGI, Mr. Nikhil…

  • GST Judgement

    Principle of Natural Justice BOMBAY HIGH COURT  Pepperfry Limited Formerly Pepperfry Private Limited …..AppellantV/sUnion of India, State of Maharashtra, Central Board of Indirect Taxes and Customs, New Delhi, Assistant Commissioner State Tax Mumbai …..Respondent Honble JusticeM.S. Sonak and Jitendra Jain, JJ. Date : 11/10/2024 Appearance:Mr Bharat Raichandani, a/w Adv Amon Mishra i/b UBR Legal for the Petitioner.Ms Jyoti Chavan,…

  • NEW GST PROVISIONS APPLICABLE ON METAL SCRAP SUPPLY

    (A) TDS by Metal Scrap Recipients Introduction: Notification No.25/2024-Central Tax Dated: 09th October, 2024 amended Notification No. 50/2018-Central Tax, dated 13th September 2018, issued by the Ministry of Finance, to extend the scope of persons required to deduct TDS (Tax Deducted at Source) under Section 51 of the Central Goods and Services Tax (CGST) Act, 2017. This notification specifically includes registered persons receiving metal scrap supplies under…

  • Recent Updates on GST Portal Functionalities: July-August 2024

    The GST portal has undergone several significant updates recently, aiming to enhance user experience and streamline various functionalities. These updates, implemented from July to August 2024, address key areas such as GST registration, size of documents uploaded, refunds, e-invoicing, tax collection at source (TCS), and Aadhaar-based authentication. Below is a detailed overview of each update…