CIRCULARS
| Circular No. | Subject |
| Circular No. 238/32/2024-GST dt.15.10.2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. |
| Circular No.42/16/2018-GST dt. 13.04.2018 | Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. |
| Circular No.41/15/2018-GST dt. 13.04.2018 | Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. |
INSTRUCTIONS
| Instruction No. | Subject |
| Instruction No. 01/2022-GST dt. 07.01.2022 | Guidelines for recovery proceedings under the provisions of section 79 of the CGST Act,2017 in cases covered under explanation to sub-section (12) of section 75 of the CGST Act,2017 |
PRESS RELEASE
| Date |
Subject |
| 21.07.2018 [Para 2(16)] | Recommendations made during the 28th meeting of the GST Council |
CASE LAW
|
Authority |
One liner |
|
2024(04)LCX0321 Bombay High Court Prasanna Karunakar Shetty |
Recovery proceedings u/s 79 of CGST Act read with section 89 of CGST Act cannot be initiated against the former director of the company if such person was not the director for the relevant period |
|
2024(03)LCX0319 Madras High Court Unique Marine |
Assessee must be provided with an opportunity to contest the tax demand due to mismatch b/w GSTR 1 and 3B returns. |
|
2024(02)LCX0510 Delhi High Court Sushil Kumar |
The deposit amount was made before the search ended thus contrary to the CBIC Instruction No. 01/2022-2023 so court ordered refund of illegally recovered IGST with interest. |
|
2024(01)LCX0123 Patna High Court National Insurance Company Ltd. |
When a Tribunal is not constituted u/s 109 GST Act, no recovery could have been made. |
|
2023(11)LCX0236 Sikkim High Court Lupin Ltd. |
|
|
2020(03)LCX0138 Uttarakhand High Court Perfetti Van Melle India Pvt. Ltd |
If SCN is not issued by the proper officer the same can be challenged |
|
2019(10)LCX0071 Chennai High Court Tvl.GRB Dairy Foods Pvt Ltd. |
|
|
2018(04)LCX0040 Allahabad High Court Mohd. Yunush |
GST is leviable on Recovery being made as arrears of land revenue through the Collector/District Magistrate |