Recent Judgements of the Week
• Delhi HC rules Central Excise Duty rebate claim filed after expiry of 1 year as ineligible
• NCLT: Directs for access of GST Portal to Corporate Debtor to pay GST liability
• Supreme Court stays Gujarat HC Judgment which declared press release w.r.t last date to avail ITC for FY 2017-18 as illegal
• HC allows modification of TRAN-1 to claim pre-GST ITC
• HC directs adjudicating authority to construe intimation letter demanding interest as SCN and give an opportunity of being heard
• Appeal u/s 35G of the Excise Act for determining applicability of Service Tax, not maintainable before HC
• HC directs Chairman and CEO-GSTN to monitor and ensure redressal of all GSTN grievances till constitution of PGC
Important Press Releases
• Key decisions of 38th GST Council Meeting w.r.t. Law and Procedure related changes
• Key Takeaway of 38th GST Council Meeting on GST Rate Changes, Exemptions
• 38th GST Council Meeting – Presentation on GST Revenue Trends
Important Updates
• CBIC extends due date of filing of GSTR-3B for the month of November 2019
• New Offline Tools of GSTR-9C are likely to be available by Dec 21, 2019
• Sabka Vishwas (Legacy Dispute Resolution) Scheme shall not be extended beyond December 31: CBIC
Source: a2ztaxcorp.com
