Latest Research

Sr # Title
DYKS 716 Commissioner is not authorized to allow interest payment in installments on account of delay in filing of GSTR 3B
DYKS 715 1/3rd deduction of Land is optional and deduction for Land can be claimed based on actual value of land
DYKS 714 Confiscation proceedings cannot be initiated against the assessee on the ground that there has been contravention of law by other persons in the supply chain: High Court of Punjab.
DYKS 713 Expiry of E-way bill cannot amount to levy of Penalty considering it as Tax Evasion
DYKS 712 GST is not payable on part amount recovered from employees towards canteen facility or bus transportation facility as the same provided as welfare measure and applicant is not a provider of such service but recipient of the same
DYKS 711 New statement showing output GST liability payable and paid by the vendor started displaying on GST common portal
DYKS 710 Changes introduced in Finance Bill 2022 – GST
DYKS 709 Expiry of validity of E-Way bill due to genuine reasons, like traffic blockage enroute, cannot solely amount to evasion of GST
DYKS 708 Supply of Manpower services can’t be covered under pure agent service merely by disclosing wages and salaries separately in invoices.
DYKS 707 Refund claim filed after expiry of limitation period cannot be entertained the only option available to taxpayer to request his customer to issue an appropriate credit note to neutralize excess payment of GST
DYKS 706 Where CENVAT Credit is found due after the advent of GST regime, the same has to be refunded in cash; introduction of GST regime won’t take away taxpayer’s right to avail CENVAT Credit of erstwhile regime
DYKS 705 Refund application cannot be rejected by the Competent Authority on ground of non-submission of documentary evidence, filed in relation to the order passed by the Additional Commissioner in favor of the assessee allowing the refund claim – High Court of Allahabad
DYKS 704 New functionality added for Interest Calculation in GSTR 3B.
DYKS 703 Once again Honourable Supreme Court revived the order dated 23.03.2020 relaxing limitation period for filing cases
DYKS 702 Inadvertent/accidental filing of application for cancellation of registration, Assessee’s request for revocation of cancellation of registration was left unheard: High Court of Gujarat.
DYKS 701 AAR – Input Tax Credit Shall Be Allowed On The Construction Of Foundation Of Plant And Machinery
DYKS 700 Clarification issued in relation to GST on services supplied by restaurants through e-commerce operators (Circular No. 167/23/2021-GST dated 17.12.21):
DYKS 699 Other Service along with construction service in same agreement cannot be treated at par with construction service.
DYKS 696 Change in GST rate for services provided to Governmental Authority or Entity.
DYKS 695 Supply from Government to Composition Dealer covered under RCM.
DYKS 694 Holding and Subsidiary Company shall not be considered as “merely establishments of a distinct person” for the purpose of conditions of Export of Service
DYKS 693 FORM GSTR-2B Advisory.
DYKS 692 Advisory for taxpayers regarding Availability of Input tax credit (ITC) for FY 2020-21.
DYKS 691 Applicability of GST on conversion of pulses into dall
DYKS 690 GST Registration cannot be cancelled for not operating from premises due to the ongoing Work from Home Model: Calcutta High Court

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