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.
Order cant override the ground given in SCN
Comment The honourable court rejected the order passed by the appellate authority. It is well settled that unless the foundation of the case is made out in the show-cause notice, the Revenue cannot in Court argue a case not made out in its showcause notice.
CA Shafaly GirdharwalHigh court stayed 18 crore demand on tax paid as IGST
In a recent judgement the court has stayed the notice asking for the tax amount of Rs. 18 Cr for the sale of vehicles. The trucks sold to the inter state customers was charged for IGST. Lateron the department raised the issue and asked to
CA Shafaly GirdharwalSupply of diesel in O&M contract is not chargeable to ST- CESTAT
Brief of the case- The appellant is providing operation and maintenance service to mobile tower companies. It pays service tax on such activity. It is also engaged in filling diesel in power generators. A demand of service tax of over Rs.5 crores was raised on
CA Shafaly GirdharwalCondonation of 1365 days allowed by court
The question was of right to give condonation of delay. Not one or two day but of 1365 days. In this judgment the court allowed the CoD. citatio Citations M/s Anil Enterprises v. Commissioner of Commercial Tax, U.P. Lucknow Postmaster General & Ors. v. Living
CA Shafaly GirdharwalIntention to evade tax is a sine quo non for penalty u/s 129(3)- HC
Intention to evade tax is essential for penalty The most litigated issue. Good are moving and are held by the authorities. In many cases the court has put an emphasis that intention to evade tax is important. Penalty cant be levied merely on a clerical
CA Shafaly GirdharwalCancellation of registration set aside by the court – read order
The cancellation of registration was dropped by the honourable high court. Pleading Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been suspended. Petitioner further seeks a direction to the respondent to cancel the registration of the petitioner
CA Shafaly GirdharwalITC taken in wrong hear in 3b, Court allowed to correct even for 2017-18
ITC taken in wrong head allowed by the court. It was one of the very common issue in the initial period. People were not allowed to amend the return. But the ITC taken in wrong head should have been allowed to be corrected. This was
CA Shafaly GirdharwalComprehansive judgment on Rights of DGCI to issue notice- Must read
DGCI power to issue notices- Very important decision and I would like to give it a 4/5 for importance. Many time the question is raised on the power of DGCI. Here the answer is given in detail by the honourable CESTATE . The DGCI has
CA Shafaly GirdharwalSC puts a end to old controversy of VAT on trucks leased to ONGC
The judgment of high court are reversed. In this case the honourable SC outs and end to the age old controversy. Cases like Gannon Drunkly came to picture again. Around 50 petitions were bunched together. They had same issue. Citations- Sales Tax Officer, Pilibhit v.Budh
CA Shafaly GirdharwalAnnual amount paid for land leased by MIDC is premium/Salami and not interest- CESTAT
Amount paid monthly will be considered as rent? In a recent ruling the CESTAT held that the amount paid annually for leased land is not rent. The amount is premium/salami. It is not taxable under the service tax. The case argued by advocate Bharat Raichandani.
CA Shafaly GirdharwalHC- ITC reversal for non payment in 180 days cant be forced on closing balance of creditor
ITC reversal for non payment of creditors in 180 days In some of the cases the department asks the taxpayer to reverse the ITC for non payment of creditors. In many cases the aging of creditors is not available with the taxpayer. In one of
CA Shafaly Girdharwal[Breaking]No Interest if the amount was deposited in cash ledger even if 3b isn’t filed
When tax is deemed to be paid? In this case the return was not filed by the taxpayer as he was facing difficulty in transitional credit.They were unable to file the July 2017 return. Now GST portal doesn’t allow you to filr the return if
CA Shafaly Girdharwal