ITC cannot be denied due to discrepancies in GSTR-2A without proof of collusion between assessee and seller.
Diya Agencies v. State Tax Officer – [2023] 154 taxmann.com 421 (Kerala).
Government issues clarification on e-Invoicing for Government Supplies.
Press Release dated 14-9-2023.
Geocoding functionality for the Additional Place of Business is now available for all taxpayers.
GSTN Update dated 19-9-2023.
Sec. 161 of CGST Act – Where pursuant to impugned order passed, petitioner filed applications for rectification, pending rectification recovery would be kept in abeyance.
Vaishnavi Metals v. Asstt. Commissioner (ST) – [2023] 154 taxmann.com 331 (Madras).
Provisional attachment must cease to subsist once final order of assessment had been passed u/s 74.
Rina Jaiswal v. Commissioner of Central Tax – [2023] 154 taxmann.com 329 (Telangana).
Sec. 16(4) of CGST Act (which denies entitlement of ITC in respect of any invoice or debit note for supply of goods or services or both after 30th November following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of relevant annual return, whichever is earlier) is constitutionally valid and not violative of Article 19(1)(g) or Article 300-A of Constitution of India.
Gobinda Construction v. UoI – [2023] 154 taxmann.com 311 (Patna).