Introduction In a significant development, the Andhra Pradesh High Court has ruled that a taxpayer can claim Input Tax Credit (ITC) even beyond the time limit specified under Section 16(4) of the CGST Act. This judgment aligns with the retrospective amendment introduced by the Finance Act, 2024, offering much-needed relief to businesses that missed the […]
Date: June 18, 2025 Author: Tax Logic India GST Refund Not Within 2‑Year Limit under Section 54(1)? High Court Says No Time‑Bar for Mistaken Deposits A recent ruling by the High Court has brought relief to taxpayers who mistakenly deposit tax due to system errors or clerical mistakes. The court held that the two-year time limit
✅ A Major Win for Business Owners A recent High Court decision has brought massive relief to taxpayers whose GST registrations were cancelled unfairly. The court ruled that cancellation without proper notice and hearing is invalid. This judgment is a powerful reminder that even if returns are delayed, authorities must follow proper legal procedures before
🚨 High Court Cancels GST Registration Cancellation – Relief for Taxpayers! Read More »
Supreme Court Allows GST Error Correction: A Relief for Buyers Claiming ITC Introduction The Supreme Court of India has issued a crucial ruling allowing buyers to rectify clerical errors in their GST filings without facing penalties. This decision ensures that genuine taxpayers can rightfully claim Input Tax Credit (ITC) without unnecessary legal hurdles. Key Highlights
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Learn about the list of goods notified under Reverse Charge Mechanism (RCM) for GST in India. Stay compliant with GST laws and understand the impact of RCM on businesses Introduction The Reverse Charge Mechanism (RCM) under GST shifts the tax liability from the supplier to the recipient of goods or services. This is applicable in
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Tax Treatment of Cars Purchased for Business in India (2025) Understanding Income Tax & GST Implications Purchasing a car for business use comes with various tax implications under Income Tax Act and GST Act. While depreciation and running costs are deductible under income tax, GST Input Tax Credit (ITC) is restricted in most cases. Let’s
GST Evasion of Rs. 1.95 Lakh Crore in FY25: A Deep Dive In a significant development, Central Goods and Services Tax (CGST) officers have uncovered a staggering Rs. 1.95 lakh crore in GST evasion during the financial year 2024-25. This marks a crucial moment in India’s tax compliance landscape, underscoring the growing focus on tackling
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GSTN Allows Directors to Opt for Biometric Authentication at Any GSK in Their Home State The Goods and Services Tax Network (GSTN) has introduced a major change in the biometric authentication process for GST registration. Now, company directors can complete biometric authentication at any GST Suvidha Kendra (GSK) in their home state, making the process
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Supreme Court Protects Taxpayers: No Arbitrary Arrests Under GST & Customs Act Introduction In a landmark ruling, the Supreme Court of India has introduced crucial safeguards against arbitrary arrests under the GST and Customs Act. This decision strengthens taxpayer rights by ensuring that enforcement agencies must have valid evidence before initiating any arrest. At Tax
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Madras High Court Ruling on GST Late Fees & Penalties – Key Takeaways The recent judgment by the Madras High Court in Tvl. Jainsons Castors & Industrial Products v. Assistant Commissioner (ST) [W.P. No. 36614 of 2024, dated 4-2-2025] provides critical clarity on the imposition of late fees and penalties under the GST law.
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