GST UPDATE
Desk of CA. Praveen Sharma
Series- 462
1- Section 37 of the CGST Act, 2017- Amendment/Rectification of GSTR-1- The respondents are directed to permit the petitioner to amend / rectify the Form GSTR-1 for the period July 2021, November 2021 and January 2022, either through Online or manual means within a period of four weeks from today. - Star Engineers (I) Pvt. Ltd. [2023] (Bombay).
2- M/s Jaipur Smart City Limited is covered under Governmental Authority as defined in the explanation to clause (16) of Section 2 of the IGST Act, 2017. - Lakhlan and Qureshi Construction Co. [2023] (AAAR-Rajasthan).
3- Hon'ble Supreme Court of India dismissed the special leave petition of the department filed against the order of Calcutta High Court wherein order of assessing authority was set aside denying input tax credit to the petitioner on the ground that supplier of goods/services failed to deposit the tax on that. The assessing authority without resorting to any action against the selling dealer has ignored the tax invoices produced by the appellant as well as the bank statement to substantiate that they have paid the price for the goods and services rendered as well as the tax payable there on, the action of the assessing authority has to be branded as arbitrarily. This is now a land mark judgement in cases where supplier failed to show the supply in his GSTR-1. - The Assistant Commissioner of State Tax, Ballygunjge Charge Versus Suncraft Energy Private Limited [2023] (SC)
4- The present writ petition is disposed of with a direction to the respondent to permit the petitioner to rectify the mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit. - Chukkath Krishnan Praveen Versus State of Kerala & Ors. [2023] (Kerala)
Read More:https://www.edatabook.com/c-detail/3888 Check the Draft reply of GST Notice and Appeal format in our EdataBook
Stay tuned and Save my number for any query +91-9871530610.
CA. Praveen Sharma
0 Comments: