Writ jurisdiction cannot be exercised at SCN stage when it contains necessary details and grounds.
Abhay Traders v. Commissioner Commercial Tax, U.P. – [2023] 153 taxmann.com 725 (Allahabad).
GSTN issues advisory for applicants whose registration application is marked for Biometric-based Aadhar authentication.
GSTN Update, dated 28-8-2023.
Sec. 171 – Anti-profiteering – Since ITC as a percentage of turnover during post-GST period (July 2017 to November 2019) was lower than that of pre-GST period (April 2016 to June 2017), anti-profiteering provisions were not applicable to the project ‘Anandam Square’.
DGAP, CBIC v. Friend Land Developers – [2023] 153 taxmann.com 652 (CCI).
Department cannot conduct GST Audit after approving cancellation of GST Registration.
Tvl. Raja Stores v. Asstt. Commissioner (ST) – [2023] 153 taxmann.com 657 (Madras).
Sec. 107 of CGST Act – Where appeals are to be filed, necessary pre-deposit can be made by debiting Electronic Credit Ledger instead of Electronic Cash Ledger.
Kiran Motors v. Addl. Commissioner of CT & GST (Appeal) – [2023] 153 taxmann.com 633 (Orissa).