GST Litigation: What It Means and How Businesses Can Handle GST Disputes
Learn what GST litigation means, why GST disputes happen, common GST notices, appeal-related issues, and how expert guidance can help businesses respond correctly.
TDS u/s 192 is not conclusive proof of incentives given to WTD is salary
Incentives paid to WTD in form of salary- Even after clarification by the CBIC via Notification No.13/2017 dated 28.06.2017 and as clarified in circular No.140/2020 the deptt passed the order against the company. The incentives given to the WTD were claimed to be chargeable to tax
CA Shafaly GirdharwalBunching of notices not allowed by the court- Read judgment
Bunching if notices cant extend the time limit us 73- In a recent judgment the honourable Madras high court had rejected the notice, where the notices were bunched. There is a time limit for issuance of notices in section 73. It provide for a time
CA Shafaly GirdharwalEven if part-b of e-way is not filled penalty is not leviable Allahabad HC
No E-way bill penalty- The court quashed the E-way bill penalty levied in this case. It is a settled fact now that unless there is an evasion of tax the penalty u/s 129(3) is not leviable. M/s Roli enterprises Vs State of UP – GST
CA Shafaly GirdharwalTime limit u/s 62(2) is not mandatory- TP have right to file return- HC
The time limit of section 62(2)- In case of best judgment assessment, the proceedings are dropped if the TP files the return within 30 days. But if they file it after 30 days. Should it be allowed ? See what court said? In case of
CA Shafaly GirdharwalOrder passed without considering the reply is quashed by HC
Area covered by the judgment- CE Category- Writ when AR is available, Order passed without considering the facts provided. The WRIT was accepted inspite of alternate remedy. (The public_profile can be reached at shaifaly.ca@gmail.com) Pleading PRAYER in W.P.No.677 of 2024: Writ Petition filed under Article
CA Shafaly GirdharwalDGGI doesn’t enjoy the special power as State GST officers- Jharkhand high court
Does the DGGI officers enjoy the same power as the State authorities- This is one of the important judgment for the cross empowerment and rights of DGGI officers. Here the multiple proceedings were tarted on the applicant. he deposited some amount and also reversed the
CA Shafaly GirdharwalSCN for the issues settled by the Audit, stayed by the HC
Case details- public_profile can be reached at shaifaly.ca@gmail.com Facts- A notice was issued to the taxpayer. But that issue was already settled in the audit for the same year. The contention of the petition was that once the issue is settled in the audit ,
CA Shafaly GirdharwalNo appeal against the order of Commissioner /AC – Uttaranchal HC
Appeal against the order of commissioner/AC In a recent judgment the Uttaranchal High court has restricted the appeals against the orders of commissioner and AC.The issue under the consideration of the cancellation of a registration by the assistant commissioner.In this case the taxpayer is a
CA Shafaly Girdharwal[Breaking] SC issued notice in SLP filed against judgment upheld section16(4)
Section 16(4) is pain for all taxpayers since the GST was introduced. A long litigation is in place. But there is a good news. The provision putting a time limit on taking credit after the November of the year end. Its validity was in challenge.
CA Shafaly Girdharwal[download judgment] HC allowed the clarification of returns with 3 important clarifications
Rectification allowed by Court- The petitioner is supplier of electronic parts. It is supplying good on “bill to – ship to” model to BAL. Invoices were issued and GST was paid. However, while filing GSTR-1 return, inadvertently, the name and address was wrongly entered. As
CA Shafaly Girdharwal[Breaking] Notices issued in extended date stayed by court
We all made a hue and cry for the extension of dates for returns. But at that time the department was telling us about the discipline and that we should not wait for the last date to file the returns. The department issued some notifications
CA Shafaly Girdharwal[Breaking] Assessment order without a DIN is irregular and not illegal- SC
In a recent development the honourable SC has reversed the judgement of Delhi high court. It was held in case of BRANDIX MAURITIUS HOLDINGS LTD (The public_profile can be reached at shaifaly.ca@gmail.com) In this case the officer issued an assessment order. He didn’t mention the
CA Shafaly Girdharwal