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GST ConsultancyChange in valuation one online gaming to hit major online gaming companies
The public_profile can be reached at shaifaly.ca@gmail.com In the recent developments, the government put a new valuation for online gaming. Recently they sent hefty notices to these companies. Now a whole scheme to fetch as much taxes government can is being prepared. The tax rate
CA Shafaly Girdharwal
GST ConsultancyRegistration cant be cancelled without giving reasons(Pdf Attach)
Cases Covered: MUHAMMAD SALMANUL FARIS K, VsTHE SUPERINTENDENT Facts of the cases: The registration of the Appellant was cancelled on the ground that the petitioner has issued Invoices/Bills to other dealers without supplying goods or providing any services in violation of the GST Act and
CA Shafaly Girdharwal
GST Consultancy26.5 lac IGST Demand notice on Infosys
In a recent regulatory disclosure, Infosys announced the receipt of a GST demand order, accompanied by interest and penalties. The cumulative demand, inclusive of penalties, stands at INR 37.75 lakh. Within this amount, the demand order specifies an IGST component of INR 26.5 lakh, alongside
GST ConsultancyGST refund can be filed even after cancellation of registration(Pdf Attach)
Cases Covered: C.P. Ravindranath Menon & Another Vs Deputy Commissioner of State Tax & Ors. Facts of the Cases: The brief facts of the case are that the Petitioners had entered into an agreement for sale of a residential flat with Respondent No. 6.
CA Shafaly GirdharwalCancellation of registration order should be reasoned(Pdf Attach)
Cases covered: M/S FREQUENT LOGISTICS SERVICES PVT. LTD versus COMMISSIONER GOODS AND SERVICE TAX DEPARTMENT AND ORS Facts of the cases: A SCN was sent to the appellant for cancellation of their registration. The appellant didn’t appear for the hearing. Thus an order for the
CA Shafaly GirdharwalCancellation of registration when returns were filed set aside by the court (Pdf Attach)
Cases Covered: ASHISH GARG V/S ASSISTANT COMMISSIONER OF STATE GOODS AND SERVICE TAX Facts of the cases: It is the petitioner’s case that the respondent took no immediate steps to process the said application and the same remained pending for a considerable time. On 23.03.2020,
CA Shafaly GirdharwalAssessee didnt responded to the Notices- Writ for cancelled registration set aside (Pdf Attach)
Cases Covered: Karmaxx Infotech VS The Assistant Commissioner Citation: 1. Kaur & Singh v Collector of Central Excise, Facts of the case The principal place of business was changed by the taxpayer. But the information was not updated on the GST portal.The unregistered office of
CA Shafaly GirdharwalThree Most Important Issues in Time Barred ITC Resolved by Court in Thirumalakonda Plywoods Case
Appellant – Thirumalakonda Plywoods, Respondent – The Assistant Commissioner – State Tax, Anantapur Circle – 1, Anantapuramu Division Facts- The petitioner prays for a writ of mandamus declaring (a) Section 16(4) of APGST Act, 2017 and Section 16(4) of CGST Act, is violative of Article
CA Shafaly GirdharwalDiwakar enterprises Vs CCGST- No tax without authority of law
Petitioner- Diwakar Enterprises Pvt. Ltd. Respondent-Commissioner of CGST and anr. 2020 Court- Punjab & Haryana (Chandigarh) In this case, the input credit ledger of the taxpayer was blocked. A search was conducted at the business place and the director was carried to the respondent’s office.
CA Shafaly GirdharwalKey Highlights of 50th GST Council Meeting
GTAs can exercise GST under forward charge for a financial year without filing declarations for future years unless they revert to RCM. Such declaration is to be exercised till 31st March of the preceding Financial Year instead of 15th March. GST @5% on food served
NO GST UNDER RCM ON DIRECTOR’S SERVICES PROVIDED IN INDIVIDUAL CAPACITY
It is to be noted that the RCM Notification no.13/2017-Central Tax (Rate) dated 28.06.2017 does not use the phrase ‘services provided by any person to a Company, who is a Director in the said Company’. Instead, it uses the phrase ‘services supplied by a Director
SPEAKING ORDER UNDER GST REGIME
Speaking order or reasoned order is considered the third pillar of natural justice. A reasoned decision is called a reasoned decision because it contains reasons of its own in its support. When the adjudicating body provides the reason behind its decision, the decision is treated