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.
Download Kabeer Reality Private Limited v/s The Union of India & Others
Case: Kabeer Reality Private Limited v/s The Union of India & Others Court: High court of Madhya Pradesh (Indore) Writ Petition No.15645/2019 This is an important case explaining the impact of the non-filing of GSTR 3b. But assessee filed GSTR 1. It had twin effects.
Area based Excise Duty exemption does not cover exemption from Education Cess, NCCD
Area-based Excise Duty exemption does not cover exemption from Education Cess, NCCD Analysis of Unicorn Industries [2019] 112 taxmann.com 127 (SC) 6-12- 2019 When a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a different purpose
GST LitigationTime limit to file Applications in GST tribunal
Time limit to file Applications in GST tribunal extended S.O.(E).––WHEREAS, sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that any person aggrieved by an order
CA Shafaly GirdharwalNo Benefit No Arrest: Punjab & Haryana HC
Punjab & Haryana High Court has passed the order of No Benefit No Arrest in case of Akhil Krishan Maggu & Anr. VS Deputy Director, Directorate General of GST Intelligence & Ors. on 15th November 2019. The HC has ordered if the Chartered Accountants, Lawyers or GST
10% Pre deposit under MVAT referred to larger bench
Facts of the case: Pre deposit under MVAT The petitioners are aggrieved by the refusal of registration of their appeals filed under the Maharashtra Value Added Tax Act since they have not deposited the ten percent of the disputed amount now mandated under the amended
Gujrat HC notice on limiting ITC
Gujrat HC notice on limiting ITC to state and center: Gujrat high court has issued the notices to the state and center on limiting ITC. In a recent development, a rule called 36(4) was introduced into CGST rules. The impact of this rule is very
Adfert Technologies Pvt. Ltd: Tran 1 allowed
Adfert Technologies Pvt. Ltd. GST Case on Tran 1: In the case of Adfert Technologies Pvt. Ltd the manual filing of TRAN 1 was allowed. There are other rulings of Delhi and Gujrat High court allowing the filing of Tran 1 manually. In this case,
ITC of EC,SHEC and KKC not lapsed: Madras HC
Facts of the case: Sutherland Global Services Private Limited, ITC of EC,SHEC and KKC was not allowed for the transition by CBIC. The petitioner prays for a writ of Certiorari quashing letter dated 14.02.2018 issued by the 1st respondent Assessing Officer. As a consequence thereof the petitioner
CA Shafaly GirdharwalRevise TRAN returns by 30-11-2019: P&H HC
Punjab and Haryana High Court has allowed all the tax payers to file or revise TRAN returns by 30-11-2019 In a landmark Judgment by Punjab and Haryana High Court on 4-11-2019 in Adfert Technologies (P.) Ltd, Court has has allowed to file or revise Transitional
Reimbursement of discount is taxable under GST: AAR Kerala
AAR of Santosh Distributors Kerala: Reimbursement of discount is taxable: Although Circular No. 105 dated 28-06-2019 has been withdrawn by Circular No. 112 dated 3-10-2019. But the ghost of Circular is not yet over, as is evident from Kerala AAR ruling in Santosh Distributors [2019]
Original copy of Santosh Distributors AAR Kerala
Santosh Distributors AAR Kerala: It is a ruling observed by Kerala authority. You can download it by clicking on the following links.
Indirect Tax Legal updates#1
1. GST- Validity of detention of goods on the ground of undervaluation of invoice- Held, undervaluation of an invoice cannot be a ground for detention of goods u/s129 of the CGST Act when all the necessary documents as required u/s 68 of the CGST Act