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Rs. 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 GirdharwalMarketing the softwares sold by the foreign principal is not taxable in service tax (Pdf Attach )
Case Covered: Sun Microsystems (I) PVT LTD., vs Commissioner of Central Excise & Service Tax , LTU Citation: 1.M/s Arcelor Mittal Stainless India Pvt. Ltd. V/s Commissioner Service Tax, Mumbai-II Facts of the case The appellant is a subsidiary. It markets the
CA Shafaly GirdharwalITC ledger can be blocked multiple time (pdf Attach)
Case Covered: M/s. Sri Rameswar Metal House, vs The Assistant Commissioner (ST), Citations : Rajnandini Metal Limited Vs. Union of India Facts of the case The petitioner is a wholesale dealer in steel products. They purchased some items from another company who distributed fake
CA Shafaly Girdharwal(Pdf Attact) The benefit of scheme of restoration of registration should be given to all taxpayers
Case Covered: Active Pest Control v. Deputy Commissioner. Citation: 1. Suguna Cutpiece Centre Vs. The Appellate Joint Commissioner of GST Facts of the case In this the registration of petitioner was canceled. The scheme of government provided the amnesty to apply for revocation of cancellation
CA Shafaly GirdharwalSpecial parliament session from 18th to 22nd Sept may be Historic-See why?
A special parliament session is announced by the government. The parliamentary affairs minister Pralhad Joshi announce the session. The duration of the session will be 18th to 22nd September. This session can be historic in many ways. India may get its name changed
Registration cant be cancelled on the grounds not mentioned in SCN (Pdf Attach)
Case Covered: C. P. Pandey & Co. Versus Commissioner of State Tax Citation: Ramji Enterprises & Ors. Vs. Commissioner of State Tax & Ors “Monit Trading Pvt. Ltd. Vs. Union of India & Ors Facts of the case The registration of the taxpayer was
CA Shafaly GirdharwalTaxpayer should appear for hearing in case of dual proceedings- TVL Metal
Very controversial issue of GST. Many cases are pending on this issue. Jurisdiction of other authority when the TP is assigned to the other one. In a recent judgment the Madras high court has said that the authority who is assigned the TP can only
CA Shafaly GirdharwalNew scheme of claiming ITC in GST w.e.f. 01-09-2023
New mechanism to report ITC in GSTR 3B A new mechanism was introduced by notification no. 14/2022 read with circular no. 170/2/2022. This mechanism will ensure the proper reporting of ITC in GSTR 3B. How it works? As per this provision the total ITC appearing
CA Shafaly GirdharwalHow an error in return will fetch you an instant notice in GST?
Two new instant notices in GST Well this for the good of taxpayers. Although it is taxing at the immediate level it will be helpful in future. Two new rules are inserted in GST provisions. The dynamics between the GSTR 3b and statements fetching its
CA Shafaly Girdharwal7 Important outcome about arrest in GST in case of PV Ramanna Reddy
Case Covered: P V Ramana Reddy vs Union Of India Citations : Badaku Joti Savant v. State of Mysore Ramesh Chandra Metha v. State of West Bengal Illias v. Collector of Customs Percy Rustomji Basta v. State of Maharashtra Veera Ibrahim v. State of
CA Shafaly GirdharwalFAQ’s on Arrest in GST
Can we seek anticipatory bail in case of arrest in GST u/s 438 of CRPC? No, CRPC is made applicable via section 69(3) of GST whereas the arrest is made via section 69(1). Thus Section 438 of anticipatory bail can’t be used in GST Do
CA Shafaly GirdharwalITC in the case of Agrawal And Brothers Vs Union Of India
Case Covered: Agrawal And Brothers Vs Union Of India Facts of the case The invoices of the petitioner were not entered in the GSTR 1 of the supplier. The tax was deposited but it was mistakenly deposited in the GST No.23AAIFA875GIZ1 instead of 23AAIFA8751ZI. This
CA Shafaly Girdharwal