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.
[Breaking-read order] Court allowed to edit the return where ITC was claimed in wrong head
Wrong ITC claimed Very common scenario in the initial period of GST. The ITC of CGST SGST , wrongly claimed in IGST. Very useful judgment for all those taxpayer who committed the same mistake. Here the court said that the Copy of the representation submitted
CA Shafaly GirdharwalAmazon wholesale India judgment on classification
The judgment of Delhi High Court in case of Amazon Wholesale- The classification is always a litigated subject. In a recent judgement by the Delhi High Court classification of some items of Amazon Wholesale was announced. Let us have a look at this judgment. Citations
CA Shafaly Girdharwal[Breaking] SC Upholds abrogation of Article 370, historical day for Bharat-11-12-2023
The honourable supreme court in its 476 pages judgments had upheld the abrogation of Article 370. On 5 August 2019, the President issued CO 272, the Constitution (Application to Jammu and Kashmir) Order 2019. By the CO, the President in exercise of powers under Article
CA Shafaly GirdharwalHow a penalty in GST reduced from 56 lac to Rs. 10,000
GST penalty reduced from Rs. 56 lac to Rs. 10,000 This is going to be an interesting read. In a judgement the court reduced the penalty of Rs. 56 lac (Approx) to Rs. 10,000. In this case the penalty u/s 122 was levied for not
CA Shafaly GirdharwalArticle 21 and 226, impacting citizens’ liberties
Indira Gandhi’s declaration of a National Emergency in 1975 suspended fundamental rights, notably Article 21 and 226, impacting citizens’ liberties. During that period, it wasn’t individuals facing trial but the courts themselves under scrutiny. While the Madhya Pradesh High Court found the suspension of rights
an illicit relationship in a marriage cannot be based solely on imagination- Allahabad High court
In a recent judgment, the Allahabad High Court ruled that mere allegations of an illicit relationship in a marriage cannot be based solely on imagination; they must be explicitly stated. The Court, comprising Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad, granted a
Value of services not to include the reimbursed amount
Case Covered- Citation Commissioner of Service Tax Vs Bhayana Builders (P) Ltd2 M/s Target Corporation India Pvt Ltd vs C.C.E. – Bangalore-II5 M/s Yutaka Auto Parts India Private Limited vs The Commissioner, Central Excise & Service Tax Commissionerate, Alwar6 . M/s Volkswagen India Pvt Ltd
CA Shafaly GirdharwalThe timeline of refund u/s 54 is not mandatory- HC Download and read pdf
Time limit for filing the GST refund- (public_profile can be reached at shaifaly.ca@gmail.com) The GST law provides for the filing of refund. Section 54 of CGST act specifically covers the refund. Section 54 reads as- “(1) Any person claiming refund of any tax and interest,
CA Shafaly Girdharwal
GST LitigationThe Legal Mandate for Proving NDPS Act Charges Isn’t Solely Dependent on Independent Witnesses
The recent Supreme Court ruling emphasized that the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) doesn’t mandate solely relying on an independent witness to establish charges. In a case involving possession of 54 kgs of poppy husk under Section 15 of the NDPS
GST LitigationThe Unusual Reasoning Behind the Supreme Court’s Decision to Refuse Bail for Manish Sisodia
Section 45 of the Prevention of Money Laundering Act (PMLA) poses a significant challenge by mandating the Court to conduct a preliminary review of the evidence to establish a prima facie case against the accused. In the case of Manish Sisodia, despite disproving many charges
GST LitigationThe department should issue tax intimation to the petitioner under Rule 142 (1A)
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/S. New Morning Star Travels Vs The Deputy Commissioner (ST) Facts of the cases: The challenge in the writ petition is to the order, dated 31.03.2022, which is a combined assessment order for tax, penalty and
CA Shafaly GirdharwalSupreme Court has raised concerns about the Tamil Nadu Governor’s delay in approving bills and processing files.
On November 10, the Supreme Court expressed apprehension regarding the Tamil Nadu Governor RN Ravi’s delay in addressing numerous bills passed by the legislature and files submitted by the State Government. The State Government informed the bench that despite being submitted for assent between January