August 2023 (Week 5)

GST NEWS BULLETIN

ITC is not allowed to buyer if the supplier did not pay GST to the Government

The Hon’ble Patna High Court in M/s. Aastha Enterprises v. State of Bihar [CWJ 10395 of 2023 dated August 18, 2023] held that ITC is like a benefit/concession and not a right extended to the assessee under the statutory scheme.

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Cash cannot be seized without official seizure under the CGST Act

The Hon’ble Delhi High Court in Baleshwari Devi v. Additional Commissioner (Anti-Evasion), Central Goods and Service Tax [W.P.(C) 5056 of 2023 dated July 21, 2023] held that ...

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