GST

On January 15, 2023, the GSTN published Advisory No. 621 on the addition of new Tables 14 and 15 to GSTR-1. Two new tables, Tables

In the 50 GST Council Meeting held on 11th July 2023, a new mechanism to deal with ITC mismatches between form GSTR-2B and form GSTR-3B

Vishkarma Industries v. State of Jharkhand – [2023] (Jharkhand) The GST department started legal action against the petitioner for fraudulently claiming ITC and giving other

Sakshi Bahl v. Principal Additional Director General – [2023] (Delhi) The petitioner’s savings bank accounts has been temporarily attached by the department, and the banker

By Order No. KAR ADRG 17/2023 dated April 13, 2023, the Karnataka Authority of Advance Rulings (KAAR) determined that the activity of leasing or letting

Jena Trading and Co. v. CT and GST Officer – [2023] (Orissa) The petitioner, a small trader, created a tax invoice for Rs. 1,97,047.86; however,

Ishwar Chand Proprietor of Bhagwati Trading Co. v. Union of India – [2023] (Delhi) For more than six months, the petitioner had not submitted any

Gameskraft Technologies (P.) Ltd. v. Directorate General of Goods Services Tax Intelligence – [2023] (Karnataka) The petitioner ran a technology platform called Rummy that allowed

Authority for Advance Rulings, Tamilnadu Hosur Coir Foams (P.) Ltd., In re – [2023] (AAR – TAMILNADU) The applicant produced and supplied bare blocks and

Grundfos Pumps India (P.) Ltd. v. Joint Commissioner of GST & Central Excise – [2023] (Madras) The petitioner transitioned into the GST regime after being

Profisolutions (P) Ltd., In re – [2023] (AAR-Tamil Nadu) The applicant is registered in the state of Karnataka, while the state of Tamil Nadu (Chennai)

Authority for Advance Rulings, Karnataka Ragu Packaging, In re – [2023] (AAR – KARNATAKA) The applicant was bringing in semi-finished hardwood sticks and spoons that

Sterile India (P.) Ltd. v. Union of India – [2023] The petitioner worked as a pharmaceutical manufacturer. Because Part-B of the E-Way bill was not