Short. Precise. Effective.
A recent High Court ruling clarifies that Section 16(2)(c) cannot be used to mechanically deny Input Tax Credit just because a supplier's GST registration was cancelled. Here's what SME businesses need to know before responding to such notices.
GSTAT Kolkata has struck down an entire GST demand because the department skipped the mandatory show cause notice — a reminder that how a demand is raised can matter as much as what it says.
The GST Appellate Tribunal has held that an inverted duty refund under Section 54(3)(ii) cannot be denied merely because the input and output goods share the same HSN classification. Here's what the ruling means for textile, garment and other manufacturing SMEs.
A recent GSTAT ruling holds that a GSTR-2A vs GSTR-3B mismatch is only grounds for verification, not proof of ineligible ITC. Here's what it means for your reconciliation records and any open notices.
The Bombay High Court has quashed a GST adjudication order because the department reviewed only the taxpayer's written reply instead of granting the personal hearing that was specifically requested. Here's what every business facing a GST notice should take from this ruling.
