Expert Knowledge,
Straight from Practitioners.
Tax tips, legal guides, and financial advice written by the same verified CAs, Advocates, and Advisors you can consult on ConsultEase.
Taxpayer’s Appeal Denied: Department v. Taxpayer”
Comment The Taxpayer wanted to file an appeal after the time mentioned in CGST Act. They argued that the limitation act is relevant here. The court denied their plea and said that the CGST Act is a complete code in itself. Pleading To grant permission
CA Shafaly GirdharwalMar 10, 2024NRB Bearings Ltd. v. Commissioner of State Tax: GST Return Rectification
Comment This case involves a writ petition filed by NRB Bearings Ltd. against various respondents, including the Commissioner of State Tax, Deputy Commissioner of SGST, State of Maharashtra, and Bajaj Auto Ltd., regarding rectification of errors in their Goods and Services Tax Return (GSTR-1) for
CA Shafaly GirdharwalMar 10, 2024Dispute Over GST Registration: Saurav Kumar v. Union of India
Comment The court is considering a civil writ jurisdiction case filed by Saurav Kumar against the Union of India and others regarding the cancellation of his registration under the Bihar Goods and Services Tax Act, 2017. Pleading Saurav Kumar, a resident of Fultakiya Kesariya, East
CA Shafaly GirdharwalMar 10, 2024Tax Fairness: M/S Sanjay Sales Agency v. State of U.P.
Comment The court’s decision to set aside the penalty order and direct a fresh assessment aligns with principles of fairness and adherence to legal requirements. It underscores the importance of establishing intent to evade tax before imposing penalties under Section 129 of the GST Act.
CA Shafaly GirdharwalMar 10, 2024Timely Justice: Urgency in Resolving Gurdeep Singh’s Appeal
Comment The court directs the lower court to promptly address the stay application and issue a reasoned order within two weeks. The judgment underscores the importance of timely resolution and procedural fairness in legal proceedings. Pleading The petitioner, Gurdeep Singh, brings forth a grievance regarding
CA Shafaly GirdharwalMar 10, 2024Enhancing Time Constraints: M/S Garg Enterprises vs. CGST Appellate Authority
Comment The Court supported the petitioner’s argument, affirming that the Act establishes a distinct limitation period, thereby exempting the relevance of Section 5 of the Limitation Act. Pleading The petitioner, through their counsel, argued that the appeal should not have been dismissed solely on the
CA Shafaly GirdharwalMar 10, 2024Challenging Unfair Tax Assessment: M/s.SL Lumax Limited’s Plea for Justice”
Comment The assessing officer’s role is pivotal in determining the classification of goods and subsequent tax implications. It is imperative for the assessing officer to objectively consider all materials and precedents presented by the petitioner before concluding the assessment. The principles of natural justice dictate
CA Shafaly GirdharwalMar 10, 2024Navigating GST Challenges: Public Universities in Maharashtra
Navigating the Challenges of GST on Affiliation Fees for Public Universities in Maharashtra Public universities in Maharashtra are currently grappling with challenges related to the Goods and Services Tax (GST) on affiliation fees. Recent correspondence from GST authorities has sparked concerns among these institutions, prompting
“Chennai Infrastructure Projects Affected by Revised GST Rates”
Impact of Revised GST Rates on Infrastructure Projects The recent adjustments in Goods and Services Tax (GST) rates for work contracts and sub-contracts have brought about significant implications for infrastructure projects in Chennai. Challenges Faced by Local Authorities Local authorities, including the Greater Chennai Corporation
GST Decisions: Processed Pulses and Brokerage Taxation
Introduction The recent rulings by the Andhra Pradesh Authority for Advance Rulings (AAR) have brought clarity and raised questions regarding the Goods and Services Tax (GST) applicability in the agricultural sector. In a case involving Gayatri Enterprises, the AAR addressed the taxation nuances surrounding processed
Challenges Facing the GST Council Amid Meeting Delays
Introduction: The GST Council, responsible for crucial tax-related deliberations, has faced constraints in meeting its mandated schedule due to various commitments. Notably, the council couldn’t convene in January and February as dictated by rules, owing to the budgetary obligations of both the Union and State
Strengthening GST Administration in Delhi
Introduction: Finance Minister Atishi outlined the state’s plan to strengthen its Goods and Services Tax (GST) administration, aiming for a faceless system. She emphasized the need to modernize the IT infrastructure of GST and transition to a faceless tax administration model. Tax Collection Growth: According