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Tax

ITC Reversal Not Sustainable When Supplier Was Registered and Tax Was Paid at Time of Transaction – Allahabad High Court

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January 26, 2026

1. Background: The Real-World GST Dilemma In GST litigation, one issue keeps resurfacing—can a bona fide buyer be punished for alleged...

GST Relief for Wrong Availment of ITC: Rectification Process and Key Amendments Under Notification No. 22/2024

11 Oct

GST

GST Relief for Wrong Availment of ITC: Rectification Process and Key Amendments Under Notification No. 22/2024

Posted by

consultwithbatuk

October 11, 2024

In a major move to provide retrospective relief to taxpayers, the Goods and Services Tax (GST) Council has introduced crucial amendment...

GST Waiver on Interest and Penalty: A Big Relief for Taxpayers Under Notification No. 21/2024

11 Oct

GST

GST Waiver on Interest and Penalty: A Big Relief for Taxpayers Under Notification No. 21/2024

Posted by

consultwithbatuk

October 11, 2024

The introduction of Rule 164 in the CGST Rules, 2017 is a crucial step forward in resolving past tax liabilities for businesses. Follow...

GST Exemption on Affiliation Services for Government Schools: A Step Towards Financial Relief

11 Oct

GST

GST Exemption on Affiliation Services for Government Schools: A Step Towards Financial Relief

Posted by

consultwithbatuk

October 11, 2024

In a significant move to support government schools and ease their financial burden, the Central Board of Indirect Taxes and Customs (C...

GST Reverse Charge on Renting Commercial Property from Unregistered Persons

11 Oct

GST

GST Reverse Charge on Renting Commercial Property from Unregistered Persons: What You Need to Know

Posted by

consultwithbatuk

October 11, 2024

In a move to curb revenue leakage and ensure better tax compliance, the Central Board of Indirect Taxes and Customs (CBIC) has introduc...

Simplified Explanation of the Invoice Management System (IMS) Under GST

08 Oct

Accounting, GST

Simplified Explanation of the Invoice Management System (IMS) Under GST

Posted by

consultwithbatuk

October 8, 2024

What is the Invoice Management System (IMS)? The Invoice Management System (IMS) is a new feature on the GST portal designed to help...

TAXABLE EVENT UNDER GST – TECHNICAL ANALYSIS

22 Aug

GST

TAXABLE EVENT UNDER GST – TECHNICAL ANALYSIS

Posted by

consultwithbatuk

August 22, 2024

DEFINITION OF TERM SUPPLY : For the purposes of this Act, the expression “supply” includes– all forms of supply of goods or se...

25 Jul

BUDGET, Tax

Highlights of Union Budget 2024-25

Posted by

CA MOHIT LOONKAR

July 25, 2024

Welcome to Batuk Consultancy! Stay updated with the latest changes and proposals in the tax landscape from the Union Budget 2024-25....

CGST, GST, Tax

CAN ORDER BE ISSUED WITHOUT PROVIDING THE SCN

Posted by

CA Sachin Jain

July 24, 2024

Analysis of Case Study : Yash Building Material vs. State of Uttar Pradesh Facts of the Case: Notice Received: Yash Building Mate...

CGST, GST, Tax

Whether Appeal Amount can be Deposited Through Form DRC -03 ?

Posted by

CA Sachin Jain

July 23, 2024

Analysis of Case Study : Manjunatha Oil Mill v. Assistant Commissioner (ST) Let's break down the case of Manjunatha Oil Mill vs. As...

Tax

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