The Court allowed the assessee to seek revocation of GST cancellation and regularise returns after expressing willingness...
GST
The High Court held that claiming ITC in April for goods received then, though invoiced in March,...
The Court quashed rejection of a GST rectification application after finding that reconciliation statements and portal records...
The case addressed cancellation of GST registration due to non-filing of returns. The High Court allowed the...
The Tribunal held that where the input tax credit ratio reduced in the post-GST period, no additional...
The Tribunal held that increasing base prices after a GST rate reduction defeated the statutory mandate of...
The Court held that once late fees are imposed for delayed filing of returns under Section 47,...
The issue was whether writ jurisdiction could be used to condone delay beyond 120 days under GST...
The issue was fragmented visibility of GST notices across multiple tabs. The key takeaway is that all...
The GST portal has revamped GSTR-3B filing to improve interest calculation, ITC usage, and reporting accuracy. Taxpayers...