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1. The Assam State GST Circular No. 3/2023, addresses the structured approach and guidelines for the scrutiny of returns under the GST framework. This directive builds on...

2. 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...

3. Reopening of assessment u/s 147 was challenged due to lack of material relating to alleged wrongful IGST refunds for assessment year 2020-21. Disallowable expenditure...

4. The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

5. 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...

6. Seeking adjustment of GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-18 -...

7. GST Revenue Collections for the Financial Year 2017-18

8. The HC quashed the impugned Order-in-Original covering tax periods from 2017-18 through July 2023, remanding the matter to the third respondent for fresh consideration....

9. Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 - details of all the challans in respect of goods dispatched to a job worker

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

11. Non granting TDS credit - As per assessee when the return of income was processed by the Centralised Processing Centre (“CPC”) u/s 143(1) in the intimation the CPC did...

12. 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...

13. 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...

14. CBDT notifies new Income Tax Return Forms for AY 2017-18 - Circular

15. Validity of revised return 139(5) - Revised return did not conform to the prescription of section 139(5), before its substitution w.e.f. A.Y. 2017-18, which provided for...