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.
Delhi HC in the case of Mangla Hoist P. Ltd. Versus Union of India
Case Covered: Mangla Hoist P. Ltd. Versus Union of India Facts of the case: The petitioner seeks directions to the respondents/Union of India; Commissioner, CGST, Delhi South; Superintendent of Range and Goods and Services Tax Council to open the Portal to enable it to file
SC upholds Guj HC’s judgment that agricultural land even by will cannot be transferred to non-agriculturists: Vinodcharndra Sakarlal Kapadia Versus State of Gujarat
Case Covered: Vinodcharndra Sakarlal Kapadia Versus State of Gujarat Facts of the case: These Appeals arise out of the common judgment and order dated 17.03.2009 passed by the Division Bench of the High Court of Gujarat at Ahmedabad in Special Civil Application No.25058 of 2006
Delhi HC in the case of SKH Sheet Metals Components Versus Union of India
Case Covered: SKH Sheet Metals Components Versus Union of India Facts of the case: The Petitioner has invoked Article 226 of the Constitution of India for seeking a writ of mandamus directing the Respondents to allow it to avail the short transitioning of Input Tax
Tran 1 can be filed by June even after retrospective amendment: SC
Tran 1 can be filed by June 30: In an earlier judgment Delhi high court observed that the last date for Tran 1 is 30th June. The time limit under the limitation Act will apply. The 90 days time limit given in CGST rules is
Irrespective of Retrospective Amendment – Form GST TRAN -1 Can be Filed Till 30.06.2020
Irrespective of Retrospective Amendment – Form GST TRAN -1 Can be Filed Till 30.06.2020 Delhi High Court SKH SHEET METALS COMPONENTS Versus UNION OF INDIA & ORS. W.P.(C) 13151/2019 dated 16.06.2020 Delhi High Court held that in spite of the retrospective amendment in Section 140
Whether Property Can be Provisionally Attached U/s 83 of CGST Act, 2017 by State Tax Officer Who Has Been Authorized To Conduct Raid at Premises of Assessee.
Whether Property Can be Provisionally Attached U/s 83 of CGST Act, 2017 by State Tax Officer Who Has Been Authorized To Conduct Raid at Premises of Assessee. VALERIUS INDUSTRIES VS UNION OF INDIA PETITIONER: VALERIUS INDUSTRIES RESPONDENT: UNION OF INDIA Facts of the case: The
SC in the case of Shakti Bhog Food Industries Ltd. Versus The Central Bank of India
Case Covered: Shakti Bhog Food Industries Ltd. Versus The Central Bank of India Facts of the case: This appeal takes exception to the judgment and order dated 2.1.2017 passed by the High Court of Delhi at New Delhi (for short, “the High Court”) in R.S.A. No. 391/2016, whereby the High Court affirmed the decision of the Court of Civil Judge–05, Central District, Tis Hazari Courts, Delhi, dated 6.1.2016 in C.S. No. 950/2014 allowing the application filed by the respondents/ defendants for rejection of the plaint under Order VII Rule 11 of the Code of Civil Procedure, 1908 (for short, “the CPC”), instituted by the appellant/plaintiff.
GST LitigationDetention in GST: Important issues and case laws
Detention in GST: Provisions in GST Detention is one obvious thing in indirect tax. Right from the VAT and excise to GST. The detention in GST is covered by section 129 of the CGST Act. There are many loopholes in the drafting of provisions. Then
CA Shafaly GirdharwalRahul Sharma Vs Tanya Enterprises: Part I
National Anti Profiteering Authority (NAA) Imposes Penalty For Profiteering Amount And Directed It To Be Deposited In Consumer Welfare Funds In The Case Of Rahul Sharma Vs Tanya Enterprises 1.1. Brief Facts Of The Case M/s Vini Cosmetics Pvt. Ltd is a manufacturer of the
Madras HC in the case of Sunrise Foods Private Limited Versus The Assistant Commissioner (CT)
Case Covered: Sunrise Foods Private Limited Versus The Assistant Commissioner (CT) Facts of the case: Writ Petitions filed under Article 226 of the Constitution of India praying to issue Writ of Mandamus, directing the respondent herein to accept the revised returns filed by the petitioners
Madras HC in the case of Tvl.M.R.Motor Company Versus The Assistant Commissioner (CT)
Case Covered: Tvl.M.R.Motor Company Versus The Assistant Commissioner (CT) Facts of the case: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the files of the respondent in Rc.No.366/2013/A1 dated
Bombay HC in the case of PCIT Versus Rishabhdev Tachnocable Ltd.
Case Covered: Pr.Commissioner of Income Tax Versus Rishabhdev Tachnocable Ltd. Facts of the case: This appeal has been preferred by the Revenue under Section 260A of the Income Tax Act, 1961 (briefly “the Act” hereinafter) against the order dated 3rd November 2016 passed by the