Odisha Livelihoods Mission, Puri, Odisha

Tender for Hiring of Services of Chartered Accountant Firm/Agency for BIS Rajkot Branch Office

Reserve Bank of India, Shillong, Meghalaya

Gujarat Pavitra Yatradham Vikas Board, Gandhinagar, Gujarat

District Rural Development Agency, Arvalli, Gujarat

HSRC Infra Services Limited, Nauroji Nagar, New Delhi

Directorate Of Tourism, Lucknow, Uttar Pradesh

Hiring CAG Empanelled CA Firm at Field Accounting units

Office of the Commissioner of CGST & C.Ex, Mumbai, Maharashtra

Advisory on Filing Opt-In Declaration for Specified Premises, 2025

- The Himachal Pradesh High Court allowed the assessee to manually file GSTR-3B for the quarter ending March 2021 to claim missed ITC of Rs.10.54 lakh, which could not be availed due to an earlier error. The Court held that permitting manual filing would not automatically nullify the demand confirmed under Section 73 and that such demand would continue unless set aside in appeal. Procedural relief is granted without revenue prejudice.

The Andhra Pradesh High Court held that a single composite GST assessment order covering multiple tax periods is impermissible under the CGST Act. Relying on earlier Division Bench precedent, the Court set aside both the assessment and appellate orders and permitted the department to initiate fresh proceedings separately for each tax period, excluding the intervening period for limitation.