CA Rachit Agarwal
84 articles written by CA Rachit Agarwal on ConsultEase.
No Arrest shall be made once Complaint has been filed before Special Court. No Requirement to Apply for Bail
Hon’ble Supreme Court in Tarsem Lal v. Directorate of Enforcement Jalandhar Zonal Office – 2024 SCC Online SC 971 wherein, it has been held that if the accused person is not arrested prior to filing of the complaint, he has to only file a bond
Deptt have the burden of proof in case of small errors
Burden of Prove is on Taxpayer HOWEVER If the Error is Clerical/ Typographical in Nature, Initial Burden is on Department to Prove Evasion of Tax- [Way Bill, Vehicle Detention] Allahabad High Court in case of M/S Indeutsch Industries Private Limited Versus State Of U.P. And
Cash can’t be seized by the Deptt
“CASH” does not fall under ambit of “Thing”, CGST Authority not empowered to seize Cash during Search u/s 67 of CGST Act, 2017 Hon’ble Delhi High Court in case of M/S K.M. Food Infrastructure Pvt Ltd Through Its Director Mukesh Kapoor and Mukesh Kapoor and
SCN demarcates boundary within which officer exercise power
Show Cause Notice demarcate the Boundary within which authority to exercise power, crossing such limit would undermines the rule of law and public trust. No action to be taken beyond SCN. Hon’ble Allahabad High Court in case of M/s Associated Switch Gears and Projects Ltd
Undervaluation cannot be reasons for detention of goods
Undervaluation cannot be reasons for detention of goods in transit if vehicle containing the goods is accompanied by proper invoice and e-way bill Hon’ble Allahabad High Court in case of M/S Shamhu Saran Agarwal and Company Versus Additional Commissioner Grade-2 and 2 Others in Writ
Key Legal Ruling: Shipping Bill Details and GST Refund Claims
Non-incorporating the details of the shipping bills in the GSTR-1 would not result in denial of Refund claim if taxpayer in possession of Shipping Bills Hon’ble Calcutta High Court in case of Mr. Sunil Kumar Poddar Versus The Additional Commissioner (Appeal), Siliguri Appeal Comissionerate &
Deptt to send notices to uneducated people in hard copies -HC
Uneducated people are not accustomed to handle notices through Emails, Department to work out possibilities of sending notices through Registered Post. Hon’ble Madras High Court in case of M/S. Sri Ganesh Constructions, Rep. By Its Partner G. Meenakshi Sundaram Versus The Assistant Commissioner (ST)
The short time given for hearing is not equal to opportunity of being heard
Thus, as already stated supra, the notice calling forth the petitioner’s reply to be filed within a limited time cannot be deemed to a notice affording fair opportunity of hearing to the petitioner. Had it been the real intention of the respondent Department to provide
195 Seizure Section 129 vs Section 67
The petitioner stored the goods in a separate godown which, inadvertently, was not mentioned in the e-way bill- Penalty u/s 129 cannot be invoked for the seizure of the goods at the lying godown. Hon’ble Calcutta High Court in Sandip Kumar Singhal Versus Deputy Commissioner,
130 Blocking of Credit Ledger Cannot Result in Creating Negative Balance in Credit Ledger
SAMAY ALLOYS INDIA PVT. LTD. VERSUS STATE OF GUJARAT [2022 (2) TMI 843 – GUJARAT HIGH COURT] Whether Credit Ledger under Rule 86A can be blocked beyond the amount available balance in Credit Ledger resulting in Negative balance in Credit Ledger Hon’ble Court and Judicial
GST ComplianceGSTR 9 and 9C –FY 2020-21
Registered Persons having “Aggregate Turnover” up to Rs. 2 Crore are exempted from filing of Annual Return- Notification No. 31/2021 – Central Tax dated 30th July 2021 Registered Persons having “Aggregate Turnover” above Rs. 2 Crore required to file Annual Return (GSTR 9) with
GST LitigationProtection of Life and Personal Liberty- Article 21 of the Constitution
• 2017 (8) TMI 938 – Supreme Court in Justice K.S. Puttaswamy (Retd.), and Another Versus Union Of India And Others • Right to life and personal liberty under Article 21, privacy is not an absolute right. • Privacy has both positive and negative