Del. HC: Liquidated Damages Mentioned in Agreement Can’t be Awarded in Absence of Proof of Loss || MP HC: S.375 Marital Sex Exemption Also Provides Exemption Under Section 377 of IPC || SC: SARFAESI Doesn’t Give Any License to Bank Officers to Act Against the Scheme of Law || All. HC: Court Can’t Mechanically Reject Application for Waiving Off Cooling Period u/s 13B of HMA || Kar. HC: Acquittal Order Can’t be Put in Challenge by Stranger to the Case || Kar. HC: Alternate Remedy Can’t be Used as China Wall Against Invocation of Writ Jurisdiction || Bom. HC Upholds Constitutional Validity of Goa’s Green Cess Act || Del. HC: Not Court’s Business to Demonstrate Morality of an Act unless it has Caused Harm || Del. HC: Cost Accountants and Chartered Accountants Not Similarly Placed Under Law || SC: No Party Ought to be Vexed Twice in a Litigation for One and the Same Cause

# GST Changes Applicable From 01.01.2021: Grounds Added for Suspension/Cancellation of Registration - (29 Dec 2020)

GOODS AND SERVICES TAX

Rule 21 of the Central Goods and Services Tax Rules, 2017 is amended to provide that the registration of a person can be suspended where: (a) ITC availed in violation of Section 16 of Central Goods and Services Tax Act, 2017 and rules; (b) furnishes details of outward supplies in FORM GSTR-1 for one or more tax periods which is in excess of the outward supplies declared by him in GSTR 3B for the said tax periods; or (c) violates the provision of Rule 86B of CGST Rules, 2017.

Tags : GROUNDS FOR CANCELLATION/SUSPENSION OF GST REGISTRATION

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