July 2023 (Week 1)

GST NEWS BULLETIN

Pre-condition of furnishing a bank guarantee in case of bail is not sustainable

The Hon’ble Supreme Court in Makhijani Pushpak Harish v. The State of Gujarat [SLP (CRL.) No. 2868 of 2023 dated April 19, 2023] set aside the order passed by the Superintendent which was modified by the Hon’ble Gujarat High Court directing the assessee to furnish a bank guarantee for bail. ...

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Delhi SGST extends the time limit for issuing GST Recovery orders for FY 2017-20

The Delhi SGST vide Notification No. 09/2023-State Tax dated June 22, 2023, has notified an extension of the time limit stated in section 73 (10) for issuing orders under section 73 (9) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"). This extension applies to the recovery of unpaid or underpaid taxes...

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