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.
(Pdf Attact) The benefit of scheme of restoration of registration should be given to all taxpayers
Case Covered: Active Pest Control v. Deputy Commissioner. Citation: 1. Suguna Cutpiece Centre Vs. The Appellate Joint Commissioner of GST Facts of the case In this the registration of petitioner was canceled. The scheme of government provided the amnesty to apply for revocation of cancellation
CA Shafaly GirdharwalRegistration cant be cancelled on the grounds not mentioned in SCN (Pdf Attach)
Case Covered: C. P. Pandey & Co. Versus Commissioner of State Tax Citation: Ramji Enterprises & Ors. Vs. Commissioner of State Tax & Ors “Monit Trading Pvt. Ltd. Vs. Union of India & Ors Facts of the case The registration of the taxpayer was
CA Shafaly GirdharwalITC ledger can be blocked multiple time (pdf Attach)
Case Covered: M/s. Sri Rameswar Metal House, vs The Assistant Commissioner (ST), Citations : Rajnandini Metal Limited Vs. Union of India Facts of the case The petitioner is a wholesale dealer in steel products. They purchased some items from another company who distributed fake
CA Shafaly GirdharwalTaxpayer should appear for hearing in case of dual proceedings- TVL Metal
Very controversial issue of GST. Many cases are pending on this issue. Jurisdiction of other authority when the TP is assigned to the other one. In a recent judgment the Madras high court has said that the authority who is assigned the TP can only
CA Shafaly GirdharwalFAQ’s on Arrest in GST
Can we seek anticipatory bail in case of arrest in GST u/s 438 of CRPC? No, CRPC is made applicable via section 69(3) of GST whereas the arrest is made via section 69(1). Thus Section 438 of anticipatory bail can’t be used in GST Do
CA Shafaly Girdharwal7 Important outcome about arrest in GST in case of PV Ramanna Reddy
Case Covered: P V Ramana Reddy vs Union Of India Citations : Badaku Joti Savant v. State of Mysore Ramesh Chandra Metha v. State of West Bengal Illias v. Collector of Customs Percy Rustomji Basta v. State of Maharashtra Veera Ibrahim v. State of
CA Shafaly GirdharwalITC in the case of Car Chassis Carriers Private Limited & anr. vs. Assistant Commissioner, College Street and Sealdah Charge
Case Covered: Car Chassis Carriers Private Limited & anr. vs. Assistant Commissioner, College Street and Sealdah Charge Facts of the case The department sent a communication to the appellant to reverse the ITC because the registration of the supplier was canceled. But the details of
CA Shafaly GirdharwalITC in the case of Agrawal And Brothers Vs Union Of India
Case Covered: Agrawal And Brothers Vs Union Of India Facts of the case The invoices of the petitioner were not entered in the GSTR 1 of the supplier. The tax was deposited but it was mistakenly deposited in the GST No.23AAIFA875GIZ1 instead of 23AAIFA8751ZI. This
CA Shafaly GirdharwalImportant GST judgement on ITC reversal for default of supplier
Brief details of the judgement- Case- SUNCRAFT ENERGY PRIVATE LIMITED AND ANOTHER VERSUS THE ASSISTANT COMMISSIONER Court- Calcutta High court Issue- Liability of reversal of ITC by recipient for default of supplier. Judgements considered by Court- 1- Union of India (UOI) Versus Bharti Airtel Ltd.
CA Shafaly GirdharwalSCN Quashed in Case of Nikas Services Pvt Ltd as Vague
In this judgement a SCN was sent to the taxpayer. Instead of going to the appeal the appellant went to the court. A writ under article 226 of Constitution of India was filed. The contention of taxpayer was that the SCN in vague. No details
CA Shafaly GirdharwalTwo Important Observations of Delhi Hc on Gst Refund
Appellant- Advance system Respondent- THE COMMISSIONER OF CENTRAL EXCISE AND CGST Two important observations of the Delhi high court related to refunds Q-1 Whether the applicant is required to file the refund application once it is granted in Appeal? Q-2 Whether the Officer can raise
CA Shafaly GirdharwalSupreme court in case of Radha krishna industries fixed the important issue of attachment
Judgement- M/s Radha Krishan Industries Vs State of Himachal Pradesh & Ors. Court- Supreme Court of India This judgement is cited in many judgements later on. Three important issues were addressed in this judgement. C.1 Maintainability of the writ petition before the High Court C.2
CA Shafaly Girdharwal