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.
Kerala High Court Directs Binoy Kodiyeri to File Income Tax Returns
Background: In a recent development, the Kerala High Court has issued a directive to Binoy Kodiyeri, the elder son of the late Kodiyeri Balakrishnan, former State secretary of the CPI(M), to file income tax returns for the assessment years 2015-16 to 2021-22. Court Proceedings: This
Delhi High Court Rules Against Seizure of Cash under CGST Act
Background: The case originated from a search conducted by the Directorate General of Goods and Service Tax Intelligence (DGGI) at the business premises of M/s. K.M. Food Infrastructure Pvt. Ltd. and M/s. Apparent Marketing Pvt. Ltd. During this search, various documents and records were seized,
Exploring Mineral Land Taxation: Supreme Court’s 9-Judge Bench
Inauguration of Hearings The Supreme Court’s 9-judge Constitution Bench commenced hearings on February 27, diving deep into the complexities surrounding the taxation of mineral-bearing lands. Focus on Royalty Characterization The focal point of the discussions revolves around the characterization of royalty under Section 9 of
Whether the IBC will prevail GST- Judgment 2024
Petitioner Eden Real Estates Pvt. Ltd. & Anr Respondent The Assistant Commissioner of State Tax, Bhabanipur Charge & Ors. Comment Whether the provisions of IBC will supersede the provisions of GST. In case the supplier couldn’t pay the tax due to insolvency whether
CA Shafaly Girdharwal“IMA vs. DGGI: Unveiling the Charitable Status Debate”
Dismantling the ‘Mutuality’ Argument: DGGI’s Case Against IMA The Directorate General of GST Intelligence (DGGI) has presented additional evidence before the Kerala High Court, challenging the charitable status of the Indian Medical Association (IMA). This evidence suggests that the IMA, primarily an association of allopathy
Exporters receiving payment via Paypal are eligible for GST refund- HC
Comment- Every exporter using Paypal should be aware of this judgment. VEry important as in many cases the refund of tax on export was denied if the payment is received in rupees. In the case of an amount received via Paypal, it is received into
CA Shafaly GirdharwalThe officer searched u/s 67of GST can’t adjudicate- Madras HC
Comment- A search was conducted at the premises of the taxpayer. Lateron the same officer issues the notice. The SC decision in case of Ashok Kumar Yadav and others v. State of Haryana and others, (1985) 4 SCC 417. It was upheld that no one
CA Shafaly GirdharwalITC cant be rejected only because it was not claimed in GSTR 3B-HC
Comment- This is one of the controversial judgments in GST. As we all know that many of us are deprived of our valid input tax credit because it was not claimed in GTSR 3b. This is the normal understanding that it should be claimed in
CA Shafaly Girdharwal“Madras HC: CENVAT Credit for Sister Unit Electricity”
Introduction: The Hon’ble Madras High Court recently ruled in the case of India Cement Limited v. Commissioner of Customs regarding the eligibility of CENVAT credit for electricity supplied to sister units. This landmark decision addresses the interpretation of relevant provisions under the Central Excise Act
“Madras HC: Medical Reasons Valid for GST Appeal Delay”
Introduction: The Hon’ble Madras High Court, in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai, allowed an appeal before the Appellate Authority, emphasizing the validity of medical reasons for delay in filing
Supreme Court Upholds Pre-Deposit Requirement in Central Excise Appeals
Introduction: In the case of Kantilal Bhaguji Mohite v. Commissioner, Central Excise and Service Tax-Pune III [Special Leave to Appeal (C) No. (s). 11203/2019 dated February 14, 2024], the Hon’ble Supreme Court dismissed the Special Leave Petition (SLP) filed by the petitioner against the judgment
“Case of S. Lakshmipathy v. The State Representative
Introduction: The recent judgments in Writ Petitions (WP) Nos. 1251, 1255, and 1258 of 2024 by the High Court of Judicature at Madras shed light on the challenges faced by taxpayers in the assessment process under the Goods and Services Tax (GST) regime. These writ