Finding that the refund claim was filed within two years from the “relevant date” as defined in Explanation 2(a) to Section 54(14) of CGST Act , the Madras High Court recently clarified that ...

It will prevent scenarios where the supplier claims a reduction in its GST liability, owing to the credit note, but the buyer continues to avail of the corresponding ITC. This results in a double ...

Anr. vs. Assistant Commissioner of State Tax before the Calcutta High Court focused on the rejection of a GST refund claim. The petitioner, engaged in manufacturing and exporting ferro alloys, had ...

Orissa High Court addressed the challenge raised by Saroja Kumar Pani against the cancellation of his GST registration under the Odisha Goods and Services Tax Act, 2017. Representing the petitioner, ...

Failure to comply with GST rules can have severe consequences. If a landlord evades tax, wrongly avails of input tax credit, or wrongly claims a refund exceeding ₹ 5 crore, they could face up to ...