Stories with the ‘ tag ‘ you searched for "CGST"

Design & Engineering Services To Foreign Entities Are Zero-Rated Supplies; Assessee Eligible For Refund Of Unutilized ITC U/S 54 Of CGST Act: Bombay HC
Omission Of Rule 96(10) Of CGST Rules Operates Prospectively But Applies To All Pending Proceedings: Gujarat High Court
Orders Under Omitted Rule 96(10) Of CGST Rule, 2017 Post 8th Oct, 2024 Not Valid; No Savings Clause: Uttarakhand High Court
Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
Article 226 Can't Be Invoked Against An SCN Issued U/S 74 Of CGST Act At Preliminary Stage: Kerala High Court
S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC
CGST Rules Prescribing Time-Bound Submission Of Declaration Under TRAN-1 To Claim Transitional Credit Not Directory But Mandatory: Rajasthan HC
Refund Rejection Order Passed Without Hearing Opportunity Violates Rule 92(3) Of CGST Rules, Principles Of Natural Justice: Bombay High Court
Kerala High Court Strikes Down Rule 96(10) of CGST Rules Retrospectively, Finds Them Ultra Vires To CGST Act
P&H HC Nixes Asst Commissioner's Order For Ignoring Direction To Hear Case On Merits, Calls For Strict Action Against Insubordination In CGST Hierarchy
Section 67 CGST Act | Whether Cash Can Be Seized During GST Search ? Supreme Court To Consider
Supreme Court Summarises Principles For Interpreting Tax Statutes In Judgment On GST Input Tax Credit