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.
Animal feed and feed supplements constitute one class of products (Pdf Attach)
Cases Covered M/s Sree Durga Distributors vs State of Karnataka Facts of the cases : According to the appellant, dog feed and cat feed are the products which would fall in the category of animal feed under Entry 5. According to the appellant, Entry
CA Shafaly GirdharwalAttachment should be done only when it is necessary for protection of revenue (Pdf Attach)
Cases Covered: REDAMANCY WORLD Versus ADDITIONAL DIRECTOR GENERAL Facts of the cases : The petitioner became aware that its bank account was directed to be frozen by an communication dated 29.04.2019 (Letter No.DGGI/GZU/INV/Gr-E/REDAMANCY/191/2018-19) from a letter dated 24.05.2019, issued by Canara Bank, sent in response
CA Shafaly GirdharwalException for opportunity of being heard – Keshav Mills (Pdf Attach)
Cases Covered: THE KESHAV MILLS COMPANY LTD. & ANR VS UNION OF INDIA AND ORS Facts of the Cases: This is one of the historical cases related to the principle of natural justice. Every person should be given an opportunity of being heard. In this
CA Shafaly GirdharwalService tax scn issued after GST
Cases Covered: M/s. M. L. Dalmiya & Co. Ltd. & Anr. Vs The Additional Commissioner CGST & CX Facts of the Cases: I’m pleased to announce that the Hon’ble Calcutta High Court, where the case was argued by Advocate Ankit Kanodia, has rendered a significant
High court give bail for ITC from a fake Supplier.
Cases Covered: ARVINDBHAI BALUBHAI VORA Versus STATE OF GUJARAT Citation: Sanjay Chandra v. Central Bureau of Investigation Facts of the Cases: The petitioner engaged in the procurement of goods and duly claimed input tax credit. However, allegations surfaced regarding the legitimacy of the supplier’s registration,
Deptt cant reverse ITC ignoring the fact that form was not available on the Portal (Pdf Attach)
Cases Covered: M/S Tikona Infinet Private Limited vs State of U.P. and Another Facts of the case The petitioner is a registered Company engaged in providing internet service across India from various State including the State of U.P. The petitioner entered into a Business Transfer
CA Shafaly GirdharwalDetention of goods for wrong classification (Pdf Attach )
Cases Covered: M/S Khan Enterprises Vs Additional Commissioner And Another Citations: Anandeshwar Traders vs. State of U.P. Mohinder Singh Gill and another vs. The Chief Election Commissioner,New Delhi and others M/s Riya Traders vs. State of U.P. And another M/s Margo Brush India and others
CA Shafaly GirdharwalMere payment via bank account wont make ITC eligible- Aastha Enterprises (PDF)
Cases Covered: M/s Aastha Enterprises VS State of Bihar through the Commissioner of Commercial State Taxes Citation: Sri Vinayaga Agencies v. The Assistant Commissioner (CT) & Anr. M/s D.Y. Beathel Enterprises v. The State Tax Officer ALD. Automotive Pvt. Ltd. v. The Commercial Tax Officer
CA Shafaly GirdharwalThe information shared with lawyers is priviledged- Himangshu kumar (Pdf Attach)
Case Covered: HIMANGSHU KUMAR RAY VS STATE OF WEST BENGAL Citation: 1. State of Punjab v. Sodhi Sukhdev Singh 2. Bakaulla Mollah v. Debiruddin Mollah Facts of the case An order was passed on the taxpayer. Soon after the impugned order was passed by the
CA Shafaly GirdharwalRs. 5000 cost was levied on officer for not providing Opportunity of being heard- Jupiter Exports (PDF Attached)
Case Covered: Jupiter Exports v. Commissioner of GST Citation: 1. Amman Match Company v. Assistant Commissioner of GST & C. Ex. 2. BA Continuum India Pvt. Ltd. v. Union of India and Others 3. Service Pvt. Ltd. v. Union of India 4. National Highways
CA Shafaly GirdharwalNo penalty of E way bill when goods pass through the state and there is no evasion. (Pdf Attach)
Case Covered: J.K. Cement Ltd. Vs State Of U.P And 3 Others Facts of the case The petitioner being registered company incorporated under the Companies Act, 1956 is engaged in the manufacture and sale of cements, wall putty, adhesives etc. The petitioner is duly registered
CA Shafaly GirdharwalPeriod from 15.03.2020 till 28.02.2022 ought to be excluded from limitation- Alagu kannan (PDF attached)
Case Covered: Alagu Kannan Vs. The Assistant Commissioner (ST) Facts of the case The writ petition was filed challenging the impugned Assessment order, dated 09.03.2023. The taxpayer was registered in earlier tax regime also. At the time of transition into the GST, the CENVAT was
CA Shafaly Girdharwal