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Exception for opportunity of being heard – Keshav Mills (Pdf Attach)
Cases Covered: THE KESHAV MILLS COMPANY LTD. & ANR VS UNION OF INDIA AND ORS Facts of the Cases: This is one of the historical cases related to the principle of natural justice. Every person should be given an opportunity of being heard. In this
CA Shafaly GirdharwalSep 14, 2023Service tax scn issued after GST
Cases Covered: M/s. M. L. Dalmiya & Co. Ltd. & Anr. Vs The Additional Commissioner CGST & CX Facts of the Cases: I’m pleased to announce that the Hon’ble Calcutta High Court, where the case was argued by Advocate Ankit Kanodia, has rendered a significant
High court give bail for ITC from a fake Supplier.
Cases Covered: ARVINDBHAI BALUBHAI VORA Versus STATE OF GUJARAT Citation: Sanjay Chandra v. Central Bureau of Investigation Facts of the Cases: The petitioner engaged in the procurement of goods and duly claimed input tax credit. However, allegations surfaced regarding the legitimacy of the supplier’s registration,
Detention of goods for wrong classification (Pdf Attach )
Cases Covered: M/S Khan Enterprises Vs Additional Commissioner And Another Citations: Anandeshwar Traders vs. State of U.P. Mohinder Singh Gill and another vs. The Chief Election Commissioner,New Delhi and others M/s Riya Traders vs. State of U.P. And another M/s Margo Brush India and others
CA Shafaly GirdharwalSep 13, 2023Refund rejected without proper reasons was set aside (Pdf Attach)
Cases Covered: CHEGG INDIA PVT LIMITED VS COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX Facts of the case The petitioner is, inter alia, engaged in the business of software development, content development, marketing and other IT and IT enabled services in the field of education
CA Shafaly GirdharwalSep 11, 2023Creation a New Time limit for Reporting of invoice
The GST e-invoice system issued an Update on September 11, 2023, indicating that, as per the directives of the GST Authority, a 30-day time limit for reporting invoices from the date of their issuance is now mandatory for e-invoice portals. This requirement applies to taxpayers
Assessee didnt responded to the Notices- Writ for cancelled registration set aside (Pdf Attach)
Cases Covered: Karmaxx Infotech VS The Assistant Commissioner Citation: 1. Kaur & Singh v Collector of Central Excise, Facts of the case The principal place of business was changed by the taxpayer. But the information was not updated on the GST portal.The unregistered office of
CA Shafaly GirdharwalSep 11, 2023Department didn’t adjourned the time for reply and rejected refund- Rejection dropped by court
Cases Covered: Wallem Shipmanagement (India) Pvt. Ltd. Versus The Union of India & Ors Facts of the case A refund application was filed by the taxpayer. The respondent issued a SCN. The applicant requested for the extension of the hearing date as there was a PANDEMIC
CA Shafaly GirdharwalSep 11, 2023Mere payment via bank account wont make ITC eligible- Aastha Enterprises (PDF)
Cases Covered: M/s Aastha Enterprises VS State of Bihar through the Commissioner of Commercial State Taxes Citation: Sri Vinayaga Agencies v. The Assistant Commissioner (CT) & Anr. M/s D.Y. Beathel Enterprises v. The State Tax Officer ALD. Automotive Pvt. Ltd. v. The Commercial Tax Officer
CA Shafaly GirdharwalSep 8, 2023The information shared with lawyers is priviledged- Himangshu kumar (Pdf Attach)
Case Covered: HIMANGSHU KUMAR RAY VS STATE OF WEST BENGAL Citation: 1. State of Punjab v. Sodhi Sukhdev Singh 2. Bakaulla Mollah v. Debiruddin Mollah Facts of the case An order was passed on the taxpayer. Soon after the impugned order was passed by the
CA Shafaly GirdharwalSep 7, 2023Period from 15.03.2020 till 28.02.2022 ought to be excluded from limitation- Alagu kannan (PDF attached)
Case Covered: Alagu Kannan Vs. The Assistant Commissioner (ST) Facts of the case The writ petition was filed challenging the impugned Assessment order, dated 09.03.2023. The taxpayer was registered in earlier tax regime also. At the time of transition into the GST, the CENVAT was
CA Shafaly GirdharwalSep 6, 2023Rs. 5000 cost was levied on officer for not providing Opportunity of being heard- Jupiter Exports (PDF Attached)
Case Covered: Jupiter Exports v. Commissioner of GST Citation: 1. Amman Match Company v. Assistant Commissioner of GST & C. Ex. 2. BA Continuum India Pvt. Ltd. v. Union of India and Others 3. Service Pvt. Ltd. v. Union of India 4. National Highways
CA Shafaly GirdharwalSep 6, 2023