GPT Infraprojects: GPT Infra operates in infrastructure development, particularly in civil construction, with a focus on railways, bridges, and roads. The company has a TTM revenue of ₹1,024 crore and ...

Kerala High Court held that summons issued under section 70 of the CGST/ SGST Act cannot be deemed to be initiation of proceedings for the purpose of Section 6 (2) (b) of the CGST/ SGST Act.

Kerala High Court reduced the penal liability under section 67 of the Kerala Value Added Tax Act instead of penalty equal to twice the tax allegedly sought to be evaded by the petitioner taking note ...

This Writ Petition has been filed, challenging the detention order under Section 129 (3) of the Central Goods and Services Tax Act, 2017, dated 23.08.2024, on the premise that the goods were meant for ...

The petitioner, essentially, impugns the Show Cause Notice dated 24.07.2024 (hereafter the impugned SCN) whereby the ...

The Patna High Court, in the case of S. S. Enterprises Vs Union of India & Ors., examined the issue of the three-year limitation period under Section 73(10) of the GST Act for initiating proceedings.

SEO Meta Description: Telangana High Court rules that GST appellate authority can decide jurisdictional disputes related to ...

Consequently, the court upheld the Tribunal’s decision, affirming the deletion of the disallowed short-term capital loss and dismissing the appeal. The High Court ruled that the Tribunal had correctly ...

Considering the procedural irregularities, the ITAT decided to grant the assessee another opportunity to present the case before the Assessing Officer (AO). The tribunal set aside the previous ...

Reckon Industries Limited, the Delhi High Court addressed a petition filed by the defendant, who was contesting a commercial ...

After reviewing the arguments, the CESTAT determined that the proceedings were flawed, particularly regarding the denial of ...

These amendments included the introduction of Sections 16 (5) and 16 (6) of the Central Goods and Services Tax (CGST) Act.