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Latest Articles

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

Assessee Permitted To Rectify GSTR – 1 When The Details Were Wrongly Entered In B2B Instead Of B2C – Orissa High Court

Lovey Singhal

Ex-parte Order Passed In Pursuance of Hearing Scheduled Within Seven Days From The Date Of Show Cause Notice Not Sustainable – Madras High Court

Kritika Bhandari

Cancellation Of Registration Not Valid When No Photographs Were Taken And No Intimation Under Rule 25 Was Given Prior To The Inspection – Delhi High Court

Varun Gaba

Assessee Cannot Be Compelled To Follow A Circular For Claiming Refund Which Is Practically Not Possible – Andhra Pradesh High Court

Lovey Singhal

Proceedings Under Section 129 Not Maintainable If Mistakenly Wrong Vehicle Number Has Been Mentioned In E-Way Bill In Case Of Stock Transfer – Allahabad High Court

Deepa Saluja

Refund Not To Be Withheld If The Department Appeal Against Order Sanctioning The Refund Found To Be Filed On Erroneous Grounds – Delhi High Court

Varun Gaba

Appeal Filed After Condonable Period As Prescribed Under Section 107 Ordered To Be Heard On Merits – Calcutta High Court

Kritika Bhandari

Provisional Refund To Be Granted On Reversal Of ITC Pertaining To Transaction Where Supplier’s Supplier Is Found In The List Of Risky Suppliers– Gujarat High Court

Manish Gupta

Detention On Expiry Of E-way Bill Not Maintainable When There Is No Intention To Evade Tax And The Delay In Delivery Was Only In Minutes – Calcutta High Court

Lovey Singhal

Assessee Entitled To Avail ITC Even If The Payment To Supplier Is Not Made – Electronic Credit Ledger Ordered To Be Unblocked – Delhi High Court

Kritika Bhandari

Show Cause Notice Without Mentioning The Date And Time Of Personal Hearing Is Illegal And Not Maintainable In the Eyes Of law – Allahabad High Court

Deepa Saluja

Vouchers Are Neither Goods Nor Services And Therefore Cannot Be Taxed – Karnataka High Court

Varun Gaba

Registration Ordered To Be Restored When The Show Cause Notice Issued Was Found Vague And Issued In The Wrong GST Form – Kerala High Court

Manish Gupta

Goods Cannot Be Detained On Failure To Mention The Unique Identity Number Of The Recipient in Bill To – Ship To Transaction – E-way Bill – Madras High Court

Kritika Bhandari

Assessee Allowed To Rectify GSTR – 1 After The Deadline For Rectification Enabling The Assessee To Avail The Benefit Of ITC – Orissa High Court

Deepa Saluja

No Coercive Measure Can Be Taken Against The Assessee Till The Disposal Of Appeal If Mandatory Pre-deposit Of Ten Percent Has Been Complied With – Appeal Filed After Condonable Period Order To Be Considered – Calcutta High Court

Varun Gaba

Authorities Cannot Deny To Entertain The Appeal Filed Offline When There Is A Technical Glitch On The Portal – Allahabad High Court

Varun Gaba

Order Imposing Tax And Penalty On Detention Under Section 129 Without Specifying The Defect In The Documents Not Valid – E-way Bill – Delhi High Court

Smilly Kinra

Order Cancelling The Registration Without Due Application Of Mind And Relying On The System Generated Orders Not Sustainable – Delhi High Court

Deepa Saluja

Issuing Hearing Notices On The E-mail Address Which Does Not Belong To The Assessee Does Not Amount To Proper Service – Meghalaya High Court

Manish Gupta

Minor Penalty To Be Charged If There Is No Intention To Evade Payment Of Tax And No Revenue Loss To The Department– E-way Bill – Madras High Court

Lovey Singhal

Late Fee Not To Be Charged When the Returns Could Not Be Filed Due To Wrongful Cancellation Of The Registration By The Department – Calcutta High Court

Kritika Bhandari

Admitting Advance Ruling Application Where Any Proceeding Is Pending Against The Assessee Is Not Permissible Under Law – Andhra Pradesh High Court

Smally Kinra

Show Cause Notice Cannot Be In The Form Of Order – Calcutta High Court

Varun Gaba

Orders Should Not Be Passed In Mechanical Manner While Dealing With Commercial And Financial Matters – Cancellation Of Registration Should Be The Last Resort – Allahabad High Court

Lovey Singhal

Cancellation Of Booking Of Flats By The Buyer Would Mean As If There Was No Service At All – Refund Allowed – CESTAT Mumbai

Manish Gupta

Bail Not To Be Denied On The Ground That Investigation Is Underway – Under Trials Cannot Be Detained Indefinitely Pending Trial – Gujarat High Court

Varun Gaba

Deposit During Search Proceedings Cannot Be Considered As Voluntary Payment Made By The Assessee – Delhi High Court

Lovey Singhal

Cancelling The Registration Of The Assessee By An Order Passed On The Basis Of Proceedings Initiated Through A Show Cause Notice Issued In The Wrong Form Is Without Jurisdiction – Kerala High Court

Kritika Bhandari

Imposition Of Penalty Under Section 129 Without Considering The Contention Raised By the Assessee And Without Application Of Mind Not Sustainable – E-Way Bill – Jharkhand High Court.

Smilly Kinra

Assessee Would Be Liable To Both Civil And Penal Consequences – Registration Cancelled By A Non-Speaking Order Restored – Patna High Court

Varun Gaba

Dealer Cannot Be Compelled To Opt For Carrying Forward The Accumulated ITC When It Has Already Opted For Refund Of The Same On Introduction Of GST – Madras High Court

Kritika Bhandari

Ex-parte Order Passed Without Providing Thirty Days’ Time As Prescribed Under Section 73(8) Is Not Legal – Patna High Court

Manish Gupta

Refund Not To Be Withheld For Shortcomings In the Software – Department Recommended To Create Feature Like ‘MAY I HELP YOU’ On The Portal – Gujarat High Court

Lovey Singhal

Rejecting Appeal For Delay Of One Day By Taking Such A Hyper Technical And Academic View Not Sustainable – Himachal Pradesh High Court

Varun Gaba

Vehicle Not To Be Detained If The Goods Are Described On The Basis Of Per Piece And Not According To Weight In The Invoice – E-Way Bill – Allahabad High Court

Manish Gupta

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