Expert Knowledge, Straight from Practitioners.

NRB 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

Enhancing 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

Fair Enforcement: Quashing Unjust Penalties in GST Compliance

Comment The Court observed that the petitioner had fulfilled their obligations under the GST Act by generating digital documents and providing physical copies during inspection. The imposition of penalty was deemed unjustified, and the orders imposing the penalty were quashed. The Court also urged revenue

Dispute 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

Challenging 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

Tax 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.

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

“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

Denial of Bail in Fraudulent Billing Case: A Significant Development

Introduction: The recent decision to deny bail for Tausif Padhiar in connection with a fraudulent billing case has brought significant attention to the ongoing investigation conducted by the city crime branch. Alongside three other individuals, Padhiar was apprehended in January due to suspicions of involvement

FMCG Companies Under Scrutiny for GST Evasion

Crackdown on FMCG Companies for Alleged Tax Evasion The Directorate General of GST Intelligence (DGGI) has launched actions against several major players in the fast-moving consumer goods (FMCG) sector, including ITC, Prataap Snacks, PepsiCo, Balaji Wafers, RP Sanjiv Goenka Group, and others, for alleged tax

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