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Latest Articles

Analysis of a Special Procedure for the Rectification of Orders Notified Under Section 148 of the CGST Act, 2017

Pounraj Ganesan

M/s Safari Retreats Private Limited- W.P.(C) No.20463 OF 2018 (High Court – Orissa)

Utsav Gupta

Amendments in GST applicable w.e.f. 1st November 2024

CA VIPUL GUPTA

Demand an Invoice, Demand Accountability

Hardeep Singh Ahuja

Inverted Duty Structure and refund of ITC

Pounraj Ganesan

Notice Under GST: A Brief Analysis

Pounraj Ganesan

GST on Old Age Homes and Services for Senior Citizens

Pounraj Ganesan

Payment of interest on refund can’t be denied on the ground that the interest is not claimed in refund application: Delhi High Court

Kartika Jain

Jurisdiction of Superintendent, CGST is limited to the matter not exceeding Rs. 10,00,000/-: Allahabad High Court

Kritika Bhandari

ITC Claim can’t be denied solely on the ground that such claim is not reflected in GSTR-3B, where such claims were referred in GSTR-2A and GSTR-9: Madras High Court

Kartika Jain

No reversal of ITC claimed, where supplier’s registration cancelled with retrospective effect: Madras High Court

Kartika Jain

Services received by AIIMS from its vendors taxable under GST: AAR Telangana

Manish Gupta

Renting services provided to Government GHMC, not covered by functions entrusted under Article 243W and hence taxable under GST: AAR Telangana

Kritika Bhandari

No requirement to submit self-certified copy of decision, when appeal u/s 108 if electronically filed: Allahabad High Court

Kartika Jain

Changes in the provisions relating to Input Service Distributor (ISD) proposed in the Finance Act, 2024:

Pounraj Ganesan

Interest Not To Be Charged When There Is No Loss To Revenue – Madras High Court

Varun Gaba

No ITC on inwards supplies used for construction of immovable property, irrespective of whether such expenses capitalized or not: AAAR West Bengal

Kartika Jain

Retention money charged by hospitals from its patients is towards healthcare services, hence exempted from GST: Karnataka AAR

Kartika Jain

Voluntary Deposit Under Section 73(5) Can Be Considered As Mandatory Pre-deposit For Filing An Appeal – Bombay High Court

Kritika Bhandari

Assessment Order not sustainable, where the assessee failed to rectify the defects in relevant document as such documents are in custody of GST officers: Madras High Court

Kartika Jain

Demand Raised By The Authority Of The State Other Than The State Of Execution Of Work Is Without Jurisdiction – CESTAT Ahmedabad

Varun gaba

Interest Under Section 56 Cannot Be Denied On the Ground Of Discrepancies In the Refund Application – Rajasthan High Court

Manisha Gupta

Benefit Of Limitation Act Extended In Case Of Delay In Filing Of Appeal – Allahabad High Court

Kritika Bhandari

Supply of manpower services to local bodies for the post of FDA, SDA, Data Entry Operators, typist not exempted from GST: Karnataka AAR

Kartika Jain

CENVAT Credit Not To Be Denied For Not Claiming In Returns And For Delay In Utilization – CESTAT Chandigarh

Varun Gaba

Penalty order u/s 129 not sustainable; where Part-B of E-way bill not filled due to technical issues: Allahabad High Court

Kartika jain

Duty Free Shops Being Beyond The Customs Frontier Not Covered Under Inter-State Supply And Liable To IGST – Madras High Court

Manish Gupta

Penalty Under Section 129 Not Sustainable When E-way Bill Could Not Be Updated On Change Of Vehicle Due To An Inadvertent Error – Allahabad High Court

Varun Gaba

IGST To Be Charged On Credit Card Not Loan Transactions – Loan To A Credit Card Holder Is To Be Treated As Loan Only – Calcutta High Court

Kritika Bhandari

Mere uploading of Notice u/s 74 on web portal subsequent to the date of cancellation of registration, is bad in law: Allahabad High Court

Kartika Jain

Assessee Not To Be Financially Choked When It Is Already Defending A Proceedings Initiated By Revenue – Section 83 – Kerala High Court

Varun Gaba

Refund Of Unutilized ITC Not To Be Denied If Debit Entries Are Not Made – Madras High Court

Varun Gaba

Bail Not To Be Cancelled For Non-appearance On One Or Two Dates In The Investigation – Section 132 – Delhi High Court

Kritika Bhandari

Money deducted from employees salaries to pay canteen service provider would not attract GST: Gujarat AAR

Kartika Jain

Penalty Under Section 129 Cannot Be Imposed When The Authority itself wavering Between Section 67 and Section 68, Whether The Goods Are In Transit Or Godown – Calcutta High Court

Manish Gupta

Deposit Made Under Duress Is Liable To Be Refunded – Delhi High Court

Varun Gaba

Roof-top Solar Systems installed for power generation Constitutes as movable property, hence eligible for ITC: Gujarat AAR

Kartika Jain

GST rate on renting/ leasing charges for Industrial Equipments provided with operator shall be same, as applicable to supply of similar goods: Telangana AAR

Kritika Bhandari

Refund claim cannot be denied; where due to technical issues, documents could not be uploaded within time limit: Delhi High Court

Kartika Jain

Contracts With Material Can Be Classified Under Works Contract Only – Service Provided To Government, Government Authority & SEZ Are Exempt – Payment Of VAT Not A Pre-requisite For Claiming Abatement – Onus To Prove Receipt of Consideration Is On Revenue – CESTAT DELHI

Varun Gaba

Penalty u/s 129 cannot be imposed for minor typographical error in the e-way bill, where there is no intent to evade tax: Allahabad High Court

Kartika jain

Appeal Cannot Be Dismissed For Non-Prosecution Without Discussing Merits – Patna High Court

Manisha Gupta

Criminal Proceedings Dropped When Summon Were Duly Replied – Section 70 of C.G.S.T. Act – Section 174 I.P.C. – Jharkhand High Court

Varun Gaba

No Advance Ruling can be made for Rectification of Mistake in GSTR-1: West Bengal AAR

Kritika Bhandari

No ITC on goods or services or both which are to be used for activities relating to obligations under CSR: Gujarat AAAR

Kartika Jain

No Input Tax Credit admissible on subsidised food being served to employees: Himachal Pradesh AAAR

Manisha Gupta

Order Being Vague And Beyond The Scope Of SCN Does Not Survive – Supply Of Transit Mixers With Effective Control Would Be Right To Use – Sale Of RMC Not Liable To Service Tax – CESTAT DELHI

Varun Gaba

No reversal of ITC due to belated ITC claim beyond time prescribed u/s 16(4), when FORM GSTR-2 is not notified: Madras High Court

Kartika Jain

There Must Be Intent To Evade – Mere Suppression Of Facts Not Enough To Invoke Extended Period – CESTAT DELHI

Kritika Bhandari

No Jurisdiction Survives To Pass An Order Under Section 74 When The Foundation Of The Charge Already Set Aside In Entirety In Proceedings Under Section 130 – Allahabad High Court

Kartika Jain

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