GST NEWS BULLETIN

Search cannot be conducted until all the conditions u/s 67 of the CGST Act are fulfilled

The Hon’ble Delhi High Court in the case of M/s. Bhagat Ram Om Prakash Private Limited & Anr. v. The Commissioner Central Tax GST Delhi-East [W.P. (C) 12304/2023 dated September 19, 2023] stayed the proceedings under the search, conducted based on the directions issued by the Special Judge, for checking the source of the amount, and directed the proper officer to authorized the search only if all the conditions specified under Section 67 of the Central Goods and Service Tax Act, 2017 (“the CGST Act”) are fulfilled......

Read more at

Writ Petition dismissed as the alternative remedy available and directs the department to decide payment of GST Dues in Installments

The Hon’ble Kerala High Court in the case of M/s. Krishna Steel Rolling Mills v. Deputy Commissioner of State Tax [WP(C) NO. 15991 of 2023 dated September 15, 2023] dismissed the writ petition, while allowing the assessee to pay in installments of the arrears of tax and further directed the Commissioner to decide the application within 7 days from the day the assessee approached the Commissioner......

Read more at