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.
Key Take-way of the decision of the Hon’ble Supreme Court (SC)
Key Take-way of the decision of the Hon’ble Supreme Court (SC) 1. The Hon’ble SC has refused to interfere in the order as passed by the Hon’ble High Court of Rajasthan and accordingly confirmed that no late fees shall be levied during period 06.02.2020 to
Invoice value be the open market value for supply between distinct persons.
Case covered: Specsmakers Opticians Pvt Ltd. Facts of the case: 1. The applicant has stated that they import as well as locally procure Lenses, Frames, Sun Glasses, Contact Lenses as well as Reading Glasses, Complete spectacles and are engaged in re-selling them. 2. Goods
Important update on STBA Vs UOI on GSTR 9,9C due date
GSTR 9,9C due date: Court initially said that govt has the right to extend or not to extend and since already extended, we would not like to interfere at this stage. On appraising court that people are facing lots of technical difficulties and that from
Very Important announcement FILING OF WP IN MP HIGH COURT
This is to inform all the members that Tax Bar Association have filed a WP in the nature of PIL against Union of India and others challenging the glitches in the GSTN portal and for extension of Due Date of Annual return GSTR 9 and
The government has filed an SLP against the order of Rajasthan high court.
The government has filed an SLP against the order of Rajasthan high court. The ruling extended the date of GSTR 9 & 9C filing without late fees up to 12th Feb. Earlier Rajasthan high court ordered filing of 9 & 9C without a late
Tax Liability on Issue of Gift Vouchers.
Case covered: Kalyan Jewellers India Ltd Issue Involved: Tax Liability on Issue of Gift Vouchers. Applicant Contention: 1. KJIL, as part of sales promotion, introduced the facility of issuing different types of Pre-Paid Instruments (hereinafter referred to as PPI’s). These PPIs are generally called
file GSTR 9 and 9C without late fees till 12th Feb: Rajasthan high court
BIG Relief Direction to file GSTR 9 and 9C without late fees till 12th Feb by Hon’ble Rajasthan High Court in PIL filed by TBA, JODHPUR vs UOl In PIL No 1805/2020 Adv. Sanjay Jhanwar, Adv Rahul Lakhwani and Adv Prateek Gattani appearing for the
GST Applicability on the supply of Ancillary Services in relation to the supply of Electricity
Case covered: Southern Power Distribution Company of AP Ltd. Facts of the case: 1. Applicant engaged in the distribution of electricity to consumers and also in the transmission of electricity from sub-stations and also make ancillary supplies such as connection, reconnection, supervision of the
ITC can be claimed on leased goods transport vehicle : lshan Resins & Paints Limited
Case covered: Name of the applicant: lshan Resins & Paints Limited Address (correspondence) Gate No 1, Jalan Industrial Complex, Baniara, Begri, Howrah-711411 GSTIN 1gAAACI5587K1ZO Case Number 46 of 2019 ARN AD 1911 190001310 Date of application November 08, 2019 Order number and date 40 of
Whether a circular can overtake Law? Pitambra Books case
Case covered: M/S PITAMBRA BOOKS PVT. LTD VERSUS UNION OF INDIA & ORS. Facts of the case: The petitioner – who is engaged in the business of manufacturing and trading of books, is registered under the Goods and Service Tax Act(hereinafter referred to as “the
claim of the input tax credit either by directing the respondents to open online portal or by directly them to allow the same manually
Case covered: M/S PRADIP CHIMANLAL MEVADA Versus UNION OF INDIA Facts of the case: By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “(a) To issue writ or in the nature of a mandamus or any other appropriate writ, order, or direction the respondent to allow the petitioner to file the form GST ITC 01 in order to claim the input tax credit of the
No IBC Provision That Resolution Plan Should Match Liquidation Value; Approved Resolution Plan Can’t Be Withdrawn Under S12A
Case covered: MAHARASHTRA SEAMLESS LIMITED …APPELLANT VERSUS PADMANABHAN VENKATESH & ORS. …RESPONDENTS Facts of the case: These proceedings arise out of Corporate Insolvency Resolution Process (CIRP) involving United Seamless Tubulaar Private Limited, the corporate debtor. The successful Resolution Applicant, Maharashtra Seamless Ltd. (MSL) is