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.
Interest recovery without a show cause notice
Interest recovery without a show cause notice: The validity of Interest recovery without a show cause notice. Interest in GST has a journey of controversies. The calculation of interest at gross amount was a bone of contention earlier. Then it saw many courts. Opposition from
CA Shafaly GirdharwalJharkhand HC in the case of Mahadeo Construction Co. Versus The Union of India
Citations: Godavari Commodities Ltd. Vs. Union of India and ors. The Assistant Commissioner of CGST & Central Excise and others Vs. Daejung Moparts Pvt. Ltd. and ors IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 3517 of 2019 Mahadeo Construction Co. at Chhatarpur,
Arvind Kumar Munka V/s The Union of India
Arvind Kumar Munka V/s The Union of India PETITIONER: Arvind Kumar Munka RESPONDENT: Union of India Read the full text of the case here. FACTS: Petitioner is a chartered accountant by profession who has submitted the bail application for an offence to issue GST invoices
Calcutta HC in the case of Arvind Kumar Munka Versus The Union of India
Citations: Arnesh Kumar –Vs- State of Bihar & Anrs Rini Johar & Anrs – Vs- State of Madhyapradesh & Ors Hussainara Khatoon and Ors. U.O.I. through C.B.I. vs Nirala Yadav @ Raja Ram Rajnikant Jivanlal Patel & Anr. vs Intelligence Officer Narcotic Control Bureau
Plea to exempt advocates from rent due to Covid 19
A plea is filed in court by advocate Aljo K Joseph. It is requested to exempt advocates from rent of their office premises. Due to COVID 19, the entire country is on lockdown. Industries are failing in payment of salaries. On the other hand, practitioners
Park Remission of duty and Warning to Commissioner
Case Covered: Park Nonwovens Pvt. Ltd. Versus CCE, Panchkula Read the full text of the case here. Introduction: The above cited case which was argued by me relates to remission of duty on final products,semi-finished goods and work-in-progress due to fire in the factory due
Park Nonwovens Pvt. Ltd. Versus CCE, Panchkula
Citations: Excel Health Corporation India Pvt. Ltd. vs UOI CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 SINGLE BENCH COURT NO.1 Appeal No. E/60876/2017 [Arising out of the Order-in-Appeal No. DLI-EXCUS-001-APP-152-153- 2017-2018 dated 29.08.2017 passed by the Commissioner of Central Excise
Analysis of Case-Commissioner of Sales Tax, U.P V/s Auriaya Chamber of Commerce [1986 (25) E.L.T. 867 (S.C.)]
REFUND OF TAX PAID UNDER MISTAKE OF LAW Commissioner of Sales Tax, U.P vs Auriaya Chamber of Commerce [1986 (25) E.L.T. 867 (S.C.)] Factual Summary of the Case 1. Favorable Order was passed by this Court in Budh Prakash Jai Prakash’s case on 3rd May
Refund under Mistake of Law which is Time Bared under the Provisions of the Act
Refund under Mistake of Law which is Time Bared under the Provisions of the Act 1. The refund has to be claimed by filing suit u/s 72 of the Indian Contract Act, 1872 or by Writ Jurisdictions within the time limit prescribed under the Limitation
Reliance Industries Vs state of Gujarat: Section 84A of the GVAT Act is ultra vires
Parties to the case: Reliance Industries Vs state of Gujarat Appeals: R/SPECIAL CIVIL APPLICATION NO. 14206 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 13405 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 13407 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14207 of 2018 With R/SPECIAL CIVIL
CA Shafaly GirdharwalWhat is a Cess?
Cess: The Supreme Court observed in para 40 of the judgement that the expression “cess” means a tax levied for some special purpose, which may be levied as an increment to an existing tax. The cess was with respect to goods and services tax. It
SCN Is Must – No Demand Or Coercive Action Without SCN & Personal Hearing.
SCN IS MUST – NO DEMAND OR COERCIVE ACTION WITHOUT SCN & PERSONAL HEARING. The Department, of late, has been issuing letters/communications seeking to recover the amount of interest, commenced recovering proceedings under Section 79 and other provisions of CGST Act, without serving any Show