GSTN issues advisory on HSN Code Reporting in e-invoice on IRPs Portal.
GSTN Update dated 23-3-2023.
Section 107 of CGST Act – Appeal rejected on ground of limitation will leave petitioner without remedy as GST Tribunal had not been constituted. HC remands matter to original authority for fresh decision.
Sudhakar Bodala v. Goods and Services Tax Officer – [2023] 148 taxmann.com 302 (Andhra Pradesh).
High Court essentially has to arrive at conclusion whether cause of action has arisen within its jurisdiction on basis of averments made in petition memo treating the contents as true and correct.
State of Goa v. Summit Online Trade Solutions (P.) Ltd. – [2023] 148 taxmann.com 299 (SC).
Appeal filed offline due to glitches in GST portal cannot be rejected on ground of technicality.
Yash Kothari Public Charitable Trust v. State of U.P. – [2023] 148 taxmann.com 187 (Allahabad).
Violation of natural justice in adjudication order cannot be cured by sufficiency of natural justice in appellate proceedings.
Chandni Crafts v. Union of India – [2023] 148 taxmann.com 164 (Rajasthan).
Tax to be paid under RCM on services provided by Courts and Tribunals.
Notification No. 02/2023 – Central Tax (Rate), Dated 28-2-2023.