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1. Petitioners challenged adjudication order passed u/s 73(9) of CGST/WBGST Act, 2017. Court noted Rs. 3,96,08,142/- was reversible as petitioners availed ITC by filing...

2. Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

3. CENVAT Credit - capital goods - In the instant case, the capital goods are installed after commencement of production in the year 2016-17. The credit would have been...

4. Petition challenging adjudication order u/s 73(9) of CGST/WBGST Act, 2017 for reversing ITC availed in GSTR-3B filed after prescribed time limit u/s 16(4). Court noted...

5. Seeks to extend the due date for furnishing the declaration FORM GST ITC-04

6. Time limit for making the declaration in FORM GST ITC-04 for the period period from July, 2017 to September, 2018 extended till the 31st day of December, 2018.

7. Time Limitation for claiming ITC - tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019...

8. FORM GST ITC-4 - Details of goods/capital goods sent to job worker and received back - Goods and Services Tax - New Form ITC-4 substituted.

9. Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year...

10. SEZ units - method of computation of an amount of deduction u/s 10AA - Budget 2017-18 w.e.f. AY 2018-19

11. Cancellation of registration - to state that registration will not be revived since the petitioner has incorrectly availed of ITC would be putting the cart before the...

12. Due date extended for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

13. Permission to rectify the GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the...

14. The notification GSR 383(E) dated 19.04.2018 amended the clause, which came into effect on the same date. The respondent Directorate had 90 days from 19.04.2018 to file...

15. The High Court examined the constitutionality of u/s 16(2)(c) and 16(4) of the CGST/SGST Act regarding Input Tax Credit (ITC) restrictions. The Court held that the...