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landmark judgment on jurisdiction of GST authorities – TVL Vardhan Infrastructure
Issue in jurisdiction in GST Since the starting of GST the issue of proceedings by the authorities not assigned the TP is disputed. In many cases the courts are observing the relevant facts. In GST the cross empowerment is allowed but the same is not
CA Shafaly GirdharwalSalary of 19 years was granted for illegal termination of employee
The observation of Jharkhand High court- The Jharkhand High Court has issued a directive to the State government, instructing it to release 19 years’ worth of pending salary to an employee who was unlawfully terminated from their position within the Department of Industries (Handloom, Resham,
FAQ’s on rectification of orders in GST
Rectification may be misjudged with the rectification of returns. So first thing I would like to clarify is that here we are going to discuss about the rectification of orders already passed by the GST department. 1- What are the provisions of rectification of orders
CA Shafaly GirdharwalRectification of return allowed by Bombay high court
In this case rectification was allowed by the court. We have very strong jurisprudence related to the rectification in bona fide cases. Case Details- Start Engineers Pvt Ltd Versus Union of India Category – CE Rectification of returns 1 Ranking ***** Facts- An application of
CA Shafaly Girdharwal10 times when court allowed to rectify GST returns to claim ITC
When the courts allowed the rectification- The scheme of GST always allowed the rectification in return. But in many cases the portal restricted it. But initial hiccups of GSTIN made it difficult. In many cases the taxpayer was not being able to rectify their mistake.
CA Shafaly GirdharwalITC shall not be rejected for cancellation of registration of supplier- HC
No ITC reversal- In a recent judgment the court has observed that the ITC shouldn’t be denied merely on fact that the registration of supplier is cancelled. The contentions of the petitioner were rejected entirely on the ground that the petitioner should have proved the
CA Shafaly Girdharwal
Judgments on ITC reversal for retro cancellation of regitration of supplier
When registrations are cancelled by the departments- In many cases the department is cancelling the registrations of suppliers. There can be various stances when a registration can be cancelled.- When the supplier is not filing the returns When the supplier is found to be non
CA Shafaly Girdharwal
GST LitigationJudgments on Cryptic Notices which are invalid
1- Why an SCN is issued ? The Show cause notice gets its power from the principles of natural justice. Although most of the statutes provide for its issuance. But even if it is not written in any statute, SCN is mandatory. As per the
CA Shafaly GirdharwalICAI’s Latest: Understanding GST Compliance in Banking
ICAI Releases February 2024 Edition The Institute of Chartered Accountants of India (ICAI) has recently launched the February 2024 edition of “Compliances of GST in the Banking Sector.” This publication is intricately crafted to offer an updated understanding of GST regulations specifically tailored for banks.
Navigating GST Compliance: ICAI’s Latest Banking Sector Guide
ICAI Unveils February 2024 Edition: “Navigating GST Compliance in the Banking Sector” The Institute of Chartered Accountants of India (ICAI) has launched the much-anticipated February 2024 edition of “Compliances of GST in the Banking Sector.” This publication is meticulously curated to offer professionals in the
Restaurant Penalised for Overcharging GST on Water Bottle
Restaurant Penalised for Overcharging GST on Packaged Drinking Water The Sambalpur District Consumer Court penalised a restaurant on VSS Marg in Sambalpur for charging GST on a packaged drinking water bottle, in violation of consumer protection regulations. Details of the Incident Sashank Sekhar Majhi, a
DGFT Enhances Norm Fixation Process: Streamlining Trade Operations
Streamlining Norm Fixation Process: DGFT Issues Public Notice The Directorate General of Foreign Trade (DGFT) has issued Public Notice No. 15/2023 dated March 14, 2024, introducing amendments to Para 4.06 and Para 4.14 of the Handbook of Procedures 2023 (HBP 2023). These amendments aim to