LiveLaw2d
Notification Cannot Be Given Retrospective Effect To Deny Refund On Unutilised ITC Claimed Within Limitaiton Period: Madras HC Allows Gillette's Plea
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 ...
Tax Guru2d
Calcutta HC upholds GST SCN for Commission Income & directs adjudication
Anr. Vs Assistant Commissioner of Revenue & Ors., the Calcutta High Court addressed the validity of a GST show-cause notice issued to the petitioner. The notice pertained to the alleged short payment ...
New GST rule from April 1, 2025: ISD mandatory for input tax credit; not following will lead to ITC denial, minimum penalty of Rs 10,000
GST: The government has made the ISD mechanism mandatory, effective April 1, 2025. This means that the distribution of common ...
Tax Guru3d
Whether GST Registration Mandatory for Persons Making Export of Services?
Section 24 (i) specifically mandates compulsory registration by a person making inter- state taxable supply. The term or ...