- Refund on Extra Duty Deposit should be automatic under Customs Act
- Interest on Custom duty Refund allowable from deposit date to refund date
- If Assessee disputes GST Interest Liability then revenue to follow Section 73 or 74 procedure
- Monthly GST Newsletter for September 2022
- Revenue cannot be restrained from collecting GST when Adverse Order sustains
- Ultimate use of imported goods cannot be criteria for deciding valuation
- Payment from electronic cash ledger under GST for SVLDRS allowed: HC
- Basic concept of Allocation of fund under GST and refund in case of Inverted structures
- Due Date Compliance Calendar September 2022
- GST Law Making Powers in the Constitution of India
- GST: Interest leviable despite Availability of Credit in Cash/Credit Ledgers if No Payment was Made
- HC allows revocation of cancellation of GST registration after expiry of statutory limitation of time
- GST shown in Invoice as SGST/CGST instead of IGST – Shown correctly in E-way Bill- Penalty Imposable?
- Section 43B disallowance for GST cannot be avoided by crediting liability to Sales a/c
- Goods cannot be seized from godown by invoking section 129 of CGST Act
- SC allows 4 weeks extension to open common GST portal for Tran 1 & Tran 2
- GST on Cheque dishonour charges, Salary Forfeiture, Late payment fee & Cancellation charges
- Excel Utility to Import GSTR Json’s to Tally
Source Taxguru