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Articles for Cgst Rules

Tax Weekly Round-Up: March 10 - March 16, 2025
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1 day, 18 hours ago

Tax Weekly Round-Up: March 10 - March 16, 2025

Live Law  

HIGH COURTS Andhra Pradesh HC Notice Under Rule 142 Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court Case Title: Sri Durga Granites v. The Deputy Assistant Commissioner and Others Case Number: W.P.Nos.3480 & 6504 of 2020 The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued …

India Delhi Tax Customs Income Tax Title Kerala High Court
Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
3 days, 21 hours ago

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142 of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. …

Assessment Rules Notice Rule Issued Cgst Cgst Rules
Rule 36(4) Of CGST Rules Is Constitutionally Valid, Does Not Derive Power From Section 43A: Gauhati High Court
2 weeks, 1 day ago

Rule 36(4) Of CGST Rules Is Constitutionally Valid, Does Not Derive Power From Section 43A: Gauhati High Court

Live Law  

The Gauhati High Court has upheld the constitutional validity of Rule 36 of the Central Goods and Services Tax/Assam Goods and Services Tax Rules, 2017. A division bench of Chief Justice Vijay Bishnoi and Justice N. Unni Krishnan Nair observed that the provision was enacted based on powers derived from Section 16 of the CGST Act and the general rule-making …

Tax Court High Date Act Rule Petitioner
Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC
2 months, 2 weeks ago

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC

Live Law  

The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. Thereafter, under Rule 108 of CGST Rules, certified copy of the decision could …

Appeal Court Online Order Date Filed Filing
CGST Rules Prescribing Time-Bound Submission Of Declaration Under TRAN-1 To Claim Transitional Credit Not Directory But Mandatory: Rajasthan HC
3 months, 1 week ago

CGST Rules Prescribing Time-Bound Submission Of Declaration Under TRAN-1 To Claim Transitional Credit Not Directory But Mandatory: Rajasthan HC

Live Law  

The Rajasthan High Court has held that Rules prescribing the 'time and manner' for claiming transitional credit, in addition to the statutory procedure provided under Section 140 of the Central Goods and Services Tax Act 2017, are mandatory in nature. Petitioner contended that once it fulfilled the statutorily prescribed eligibility conditions enumerated under Section 140, non-compliance with Rule 117 would …

Credit Rules Rule Claim Declaration Prescribed Petitioner
Bombay High Court Monthly Digest: November 2024
3 months, 1 week ago

Bombay High Court Monthly Digest: November 2024

Live Law  

CITATIONS: 2024 LiveLaw 568 to 2024 LiveLaw 616: Nominal Index: Sharad vs. Not Allowing Daughter-In-Law To Watch TV, Meet Neighbours, Go To Temple Alone & Making Her Sleep On Carpet Is Not Cruelty: Bombay High Court Case title: X v/s State of Maharashtra Citation: 2024 LiveLaw 578 Quashing a 20-year-old order convicting a man and his family for cruelty towards …

India Justice Mumbai High Court Court Maharashtra Bombay High Court
Tax Monthly Digest: November 2024
3 months, 2 weeks ago

Tax Monthly Digest: November 2024

Live Law  

SUPREME COURT DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment Case Details : COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED Case no. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma ruled, “Assessee's contention that E4e Healthcare is functionally dissimilar to the assessee and therefore, could …

Delhi Supreme Court Writ Petition Writ Jurisdiction Tax Court Uttar Pradesh
Tax Weekly Round-Up: November 11 To November 17, 2024
3 months, 3 weeks ago

Tax Weekly Round-Up: November 11 To November 17, 2024

Live Law  

HIGH COURTS Allahabad HC 1. : ITA 1092/2018 The Delhi High Court has held that in order to invoke Section 263 of the Income Tax Act, 1961, the Principal Commissioner must satisfy “twin conditions”, i.e. Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court Case Title: Kings Infra Ventures Ltd. v. The Assistant …

Delhi Court Customs Income Tax Title Income Tax Act Kerala High Court
Bombay High Court Weekly Round-Up: November 11 - November 17, 2024
4 months ago

Bombay High Court Weekly Round-Up: November 11 - November 17, 2024

Live Law  

Citations 2024 LiveLaw 580 to 2024 LiveLaw 593 Nominal Index: Naresh Goyal v. ED, 2024 LiveLaw 580 Onkar Kalmankar vs Public Information Officer, 2024 LiveLaw 581 Ashish Kishor Gadkari vs Election Commission of India, 2024 LiveLaw 582 M/S. vs. Rolta Private Limited And Anr., 2024 LiveLaw 586 Credit Agricole CIB Services Private Limited v. Union of India & Ors, 2024 …

India Mumbai High Court Maharashtra Bombay High Court Title High
Refund Rejection Order Passed Without Hearing Opportunity Violates Rule 92(3) Of CGST Rules, Principles Of Natural Justice: Bombay High Court
4 months ago

Refund Rejection Order Passed Without Hearing Opportunity Violates Rule 92(3) Of CGST Rules, Principles Of Natural Justice: Bombay High Court

Live Law  

The Bombay High Court stated that refund rejection order passed without hearing opportunity violates rule 92 of CGST Rules, 2017 and principles of natural justice. The Bench of Justices M. S. Sonak and Jitendra Jain observed that “……in any event, proviso to Rule 92 of the CGST Rules, 2017, contemplates reasonable opportunity to be heard, implying that such hearing should …

Bombay High Court Natural Justice Order Rejection Rules Hearing Rule
Key Highlights Of The Recommendations Made By The GST Council In Its 47th Meeting
2 years, 8 months ago

Key Highlights Of The Recommendations Made By The GST Council In Its 47th Meeting

Live Law  

The GST Council, in its 47th Meeting held on the 28th and 29th of June, 2022, has made certain recommendations relating to changes in the GST rate. The GST Council has also recommended non-allowance of refund of accumulated Input Tax Credit on Edible Oils and Coal. The GST Council also made certain clarifications on the GST rates. Also, sale of …

India Services States Council Recommendations Rate Gst
Sale Of Second Hand 'Paintings' Attracts 12% GST: Maharashtra AAR
2 years, 9 months ago

Sale Of Second Hand 'Paintings' Attracts 12% GST: Maharashtra AAR

Live Law  

The Maharashtra Authority of Advance Ruling consisting of Rajiv Magoo and T.R. The assumption of the applicant is that its suppliers have brought the second hand or used paintings and then offered them for sale to the applicant. Therefore, for determination of the liability to pay tax on the sale of second-hand or used 'paintings', the applicant can apply Rule …

Sale Applicant Second Hand Paintings Cgst Rules Second Hand