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.
245 petitions disposed of for time barred appeals by Orrissa High court
Orissa HC takes note of the recent notification no.53/2023- Central Tax ( ‘ Amnesty Scheme’ for the time barred appeals) and sets aside the orders under challenge in a batch of writ petiitions, remanding the cases back to the commissioner ( appeals) for denovo consideration.
Supreme Court Validates IBC Provisions for Personal Guarantors, Rejects Interpretation of Adjudicatory Role in Section 97
In a landmark ruling, the Supreme Court, on Thursday, November 9, affirmed the constitutionality of the Insolvency and Bankruptcy Code (IBC) provisions pertaining to the Insolvency Resolution of Personal Guarantors, which were introduced through amendments in 2019. The Court’s judgment maintains that these provisions (Section
Supreme Court Sets Out Framework for High Courts to Supervise Expedient Resolution of Cases Involving MPs/MLAs
Simultaneously, the bench has issued the subsequent comprehensive directives for overseeing the expeditious resolution of pending cases: Chief Justices of High Courts shall initiate the registration of a suo motu case titled “In Re Designated Courts for MPs/MLAs” to oversee the prompt resolution of pending
The Bombay High Court nullifies the FAO order issued two years after the DRP directive concerning Vodafone Idea.
The proceedings stem from Vodafone Idea’s Return of Income (ROI) for the Assessment Year 2016–2017, which initially reflected a loss. Seeking a refund of prepaid taxes amounting to Rs. 1128.47 crore, encompassing tax deductions at source and advance tax, the petitioner filed this claim. The
Whether online gaming is an actionable claim?
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: NXGN SPORTS INTERACTIVE PRIVATE LIMITED Vs UNION OF INDIA citation: Varun Gumber vs. Union Territory of Chandigarh and Others Chandresh Sankhla vs State of Rajasthan and Others Facts of the cases: Perusal of the show cause
CA Shafaly GirdharwalSupreme Court is contesting a High Court ruling that declined to establish a specific timeframe for the Governor’s approval of bills.
The Kerala Government has taken its case to the Supreme Court, challenging a High Court judgment that dismissed a Public Interest Litigation (PIL) brought by a lawyer. This PIL contested the actions of the Governor of Kerala, Arif Mohammed Khan, who was withholding bills passed
GST LitigationTo the extent the Circular dated 11.11.2019 is contrary to the first proviso to Rule 36(4) of the Rules, it would remain unenforceable in law.
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Vivo Mobile India Private Ltd V/s Union Of India And 4 Others citations: Tata Teleservices Ltd. V CCE Suncraft Energy Private Limited and Anr. Vs The Assistant Commissioner, Union of India Vs Bharti Airtel Ltd
CA Shafaly Girdharwal
GST LitigationOpportunity of being heard is right of taxpayer even if they chose no for it
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Brijesh Kumar Singh V/s State Of U.P Citations: Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Or Hitech Sweet Water Technologies Pvt. Ltd. Vs. State of Gujarat, Facts of the cases: Solitary
CA Shafaly Girdharwal
GST LitigationExtended meaning of governmental authority was adopted by the court
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: COMMISSIONER, CUSTOMS CENTRAL EXCISE AND SERVICE TAX V/s M/S SHAPOORJI PALLONJI AND COMPANY PVT. LTD Citations: Barun Kumar & Ors. vs. State of Jharkhand & Ors Bihar State Electricity Board vs. Pulak Enterprises & Ors ONGC
CA Shafaly Girdharwal
GST LitigationDepartment cant reject the transaction value if can’t prove that invoice value is incorrect
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: COMMISSIONER OF CUSTOMS Versus M/S GANPATI OVERSEAS Facts of the cases: The appeals have been filed by the Commissioner of Customs (Imports), Mumbai under Section 130-E of the Customs Act, 1962 against the common judgment and
CA Shafaly GirdharwalCalcutta High Court extends bail to NDPS accused, citing the absence of a forensic report
Although the charge-sheet was submitted within the stipulated 180-day timeframe, it appeared to be a mere formality, not reflecting true adherence to the provisions of the statute. Section 37 of the NDPS Act demands strict interpretation, as it pertains to an individual’s fundamental rights and
GST LitigationGST DRC01B shall be issued before recovery proceedings
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: Caterpillar India Private Limited V/s Assistant Commissioner, Office Facts of the cases: The petitioner has now filed this writ petition challenging the recovery notice dated 13.09.2023. The challenge to the impugned recovery notice is primarily on
CA Shafaly Girdharwal