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Latest Articles

Rectification of the bonafide and inadvertent mistakes committed at the time of filing/submitting of GST Forms/ Returns

Ashish Tahalyani

Introducing Electronic Credit Reversal and Re-claimed statement on GSTN

CA Lovey Singhal

No Provision In The Act Requiring Taxpayer To Seek A NOC For Moving An Application For Revocation Of Cancellation Of Registration – Delhi High Court

Varun Gaba

When supplier fails to deposit the collected tax, ITC claim to be denied to purchaser: Patna HC

Kartika Jain

A Communication Under Section 83 Issued By Any Officer Other Than The Commissioner Is Without Authority Of Law – Delhi High Court

Deepa Saluja

Appeal/Writ Entertained After Two Years Of the Order – Tax, Penalty Not To Be Levied When There Is No Intent To Evade Payment Of Tax – E-way Bill – Calcutta High Court

Kritika Bhandari

Demand on Account of GSTR2B & 3B Mismatch and Legal Interpretation, Legal Sustainability

Amrita

No automatic reversal of ITC from the buyer upon non-payment of tax by the supplier: Calcutta High Court

Kartika Jain

Revenue Cannot Withhold The Cash Recovered During Search Under Section 67 Without Seizing The Same – Delhi High Court

Varun Gaba

Amount Deposited Voluntarily During Search Not To Be Considered As Collection Of Tax With Authority Of Law – Punjab & Haryana High Court

Varun Gaba

Imposing 200% Penalty For Not Renewing The Expired E-Way Bill Not Sustainable – Calcutta High Court

Manish Gupta

Assessees Accounts Not To Be Attached If There Seems To Be Default On The Part Of Another Taxable Person – Delhi High Court

Kritika Bhandari

Show Cause Notice Being Beyond Pecuniary Jurisdiction Quashed – Telangana High Court

Deepa Saluja

Claim Of ITC Not To Be Denied If The Registration Of The Supplier Was Cancelled Subsequent To The Transaction – Calcutta High Court

Varun Gaba

Penalty Not To Be Imposed On The Whole Consignment For Shortage In Quantity Of Goods – E-Way Bill – Calcutta High Court

Kritika Bhandari

Appeal Stands Abated On The Demise Of The Proprietor – CESTAT, Chennai

Lovey Singhal

Presence Of Advocate During Interrogation Under Section 70 Allowed – Bombay High Court

Deepa Saluja

Additional Tax liability Incurred On Introduction Of GST To Be Refunded To The Contractors – Chhattisgarh High Court

Manish Gupta

Show Cause Notice Without Relevant Material & Information Disabling The Assessee To Respond Not Valid – Madhya Pradesh High Court

Deepa Saluja

Bail Granted Considering The Fact That Maximum Sentence Awarded Can Be 5 Years And The Co-Accused Have Already Been Granted Bail – Punjab And Haryana High Court

Kritika Bhandari

Deeming Fiction In Terms Of Notification 11/2017 Would Be Applicable Only Where The Assessee Is Unable To Provide The Bifurcation Of Construction Services or Sale Of Land – Madras High Court

Varun Gaba

Seizure Of Cash Not Forming Part Of Stock In Trade Wholly Unwarranted – Cash Directed To Be Released – Kerala High Court

Manish Gupta

Registration Can Only Be Cancelled In Terms Of Conditions Prescribed Under Section 29(2) of the GST Act – Allahabad High Court

Deepa Saluja

Input Tax Credit On Construction Of Hotel Building Admissible And Not Restricted By Section 17(5) – Tripura High Court

Kritika Bhandari

Revenue Not To Ignore Order Passed By Appellate Authority – Refund Claim Withheld On The Ground That Revenue Proposes To File An Appeal Directed To Be Released – Delhi High Court

Lovey Singhal

No Penalty Under Section 129(3) Can Be Imposed Without Providing Hearing As Prescribed Under Section 129(4) – E-Way Bill – Patna High Court

Varun Gaba

A Person Who Supplies the Goods and Services On His Own Account Cannot Be Considered As Intermediary – Delhi High Court

Manish Gupta

Notices in Form GST ASMT – 10 Issued Without Authorization Of The Proper Officer (Chief Commissioner) are not Valid – Andhra Pradesh High Court

Deepa Saluja

Four Months Under Section 107 Can Be 121 Or 122 Days – Appeal Filed On 121st Day Restored – Allahabad High Court

Varun Gaba

Limitation To Be Considered From The Date Of Online Filing Of Refund Application Not Manual Filing – Bombay High Court

Manish Gupta

Interest Can Be Charged On The Cash Component Of The Demand And Not On Credit Component – Madras High Court

Kritika Bhandari

Refund Of ITC Not To Be Rejected Merely Because Of Suspicion If The Supplier Has Been Booked For Issuing Fake Invoices – Delhi High Court

Varun Gaba

Taxability Of Discounts, Vouchers, Coupons & Gift Cards Under GST Regime

Amrita

Save the date June 30, 2023 for Amnesty Scheme

Sandeep Saini

Interest To Be Charged Only In Case Of Utilization Of Credit – Madras High Court

Kritika Bhandari

Refund Not To Be Withheld On The Ground That Revenue Is In Process Of Filing An Appeal Against The Refund Sanction Order – Delhi High Court

Varun Gaba

Non-submission Of Reply To The Show Cause Notice Cannot Be A Ground For Cancellation Of Registration – Allahabad High Court

Lovey Singhal

Corporate Guarantee To Group Companies Without Consideration Not Taxable – Supreme Court

Kritika Bhandari

Amendment To Rule 89 (4C) Of The CGST Rules Held Ultra vires & Invalid, And Consequently Quashed – Karnataka High Court

Varun Gaba

Pre-deposit For Filing Appeal Reduced To 2.5% When The Assessee Does Not Have The Adequate Funds – Delhi High Court

Deepa Saluja

Directing Party To The Assessee To Stop Payment Through A Summon Under Section 70 Is Beyond Jurisdiction – Andhra Pradesh High Court

Kritika Bhandari

Imposing Heavy Penalty Not Sustainable When E-way Bill Expired During The Transit And the Assessee Was Not In A Position To Renew The Same – Tripura High Court

Varun Gaba

Job Work Vis-à-vis manufacture under GST Supply of GOODS or Supply of Service

CA VAIBHAV AGARWAL

Central Board of Indirect Taxes and Customs (CBIC) amended the following rules to amend the Central Goods and Services Tax Rules, 2017 vide NOTIFICATION No. 26/2022 – Central Tax dated 26th December, 2022

Pounraj Ganesan

Uploading Show Cause Notice On The GSTN Portal Is Mandatory In Terms Of Rule 142 (1) Before Issuing Assessment Orders – Punjab and Haryana High Court

Lovey Singhal

Appropriate Reasons Not Available In Drop Down Menu On GST Portal Cannot Be A Ground To Issue SCN Without Specific Allegation – Delhi High Court

Manish Gupta

Carrying Forward Credit Of Excess Tax Deducted At Source In Electronic Credit Ledger Under Section 140 (1) Cannot Be Denied – Jharkhand High Court

Kritika Bhandari

GST Amount Which Could Not Be Deposited In The Relevant Year, Directed To Be Adjusted When Paid In The Subsequent Financial Year – Allahabad High Court

Deepa Saluja

Personal Hearing To Be Granted In Terms Of Section 75(4) Of The CGST Act Before Finalisation Of Assessment – Madras High Court

Varun Gaba

Demanding Road Permit Not Sustainable In Law If Valid E-way Bills Are Available – Gauhati High Court

Manish Gupta

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