The Court set aside the refund rejection order under GST, observing procedural lapses as no deficiency memo in GST RFD-03 was issued. While acknowledging the petitioner’s failure to respond adequately to the show cause notice, the Court allowed restoration of the refund application subject to payment of costs of Rs. 2,00,000.

The High Court set aside the dismissal of an appeal due to an inadvertent error in pre-deposit compliance. It restored the appeal, directing the appellate authority to adjudicate the matter on merits, as the pre-deposit is later fulfilled.

Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.

Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year.

Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018.

Seeks to notify section 11 to 13 of Finance Act (No.1) 2024

Seeks to notify the provisions of Finance (No. 2) Act, 2024

Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering

Notification under Section 171 of CGST Act to provide for the sunset date.

Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017

Seeks to notify date under sub-section (1) of Section 128A of CGST Act.

Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.