Burden of Prove is on Taxpayer HOWEVER If the Error is Clerical/ Typographical in Nature, Initial Burden is on Department to Prove Evasion of Tax- [Way Bill, Vehicle Detention] Allahabad High Court in case of M/S […]
“CASH” does not fall under ambit of “Thing”, CGST Authority not empowered to seize Cash during Search u/s 67 of CGST Act, 2017
Hon’ble Delhi High Court in case of M/S K.M. Food Infrastructure Pvt Ltd Through I […]
Show Cause Notice demarcate the Boundary within
which authority to exercise power, crossing such limit
would undermines the rule of law and public trust. No
action to be taken beyond SCN.
Hon’ble Allahabad H […]
Undervaluation cannot be reasons for detention of goods
in transit if vehicle containing the goods is accompanied
by proper invoice and e-way bill
Hon’ble Allahabad High Court in case of M/S Shamhu Saran A […]
Non-incorporating the details of the shipping bills in
the GSTR-1 would not result in denial of Refund claim if taxpayer in possession of Shipping Bills
Hon’ble Calcutta High Court in case of Mr. Sunil Kumar P […]
Uneducated people are not accustomed to handle notices through Emails, Department to work out possibilities of sending notices through Registered Post.
Hon’ble Madras High Court in case of M/S. Sri Ganesh Co […]
Thus, as already stated supra, the notice calling forth the petitioner’s reply to be filed within a limited time cannot be deemed to a notice affording fair opportunity of hearing to the petitioner. Had it been […]
The petitioner stored the goods in a separate godown which, inadvertently, was not mentioned in the e-way bill- Penalty u/s 129 cannot be invoked for the seizure of the goods at the lying godown.
SAMAY ALLOYS INDIA PVT. LTD. VERSUS STATE OF GUJARAT [2022 (2) TMI 843 – GUJARAT HIGH COURT]
Whether Credit Ledger under Rule 86A can be blocked beyond the amount available balance in Credit Ledger resulting in […]
Registered Persons having “Aggregate Turnover” up to Rs. 2 Crore are exempted from filing of Annual Return- Notification No. 31/2021 – Central Tax dated 30th July 2021
2021 (7) TMI 1161 – Madras High Court in Maya Appliances Pvt. Ltd. versus The Assistant Commissioner, The Commissioner of GST and Central Excise, Union of India
Writ Petition entertained by one court cannot be […]
2021 (7) TMI 998 – Gujarat High Court in M/S Sushant Steel Through Proprietor Vinod Kumar Nagina Gupta Versus State Of Gujarat
Facts
Department has attached the movable and immovable properties to the tune of […]
A petitioner who files a petition invoking the extraordinary writ jurisdiction has to come to Court with a clean hand.
Further, a petitioner who seeks equity must do equity
2021 (7) TMI 174 – Madras High Court in M/s. NCR Corporation India Pvt. Ltd. Versus The Commissioner Of GST & Central Excise, Puducherry Commissionerate, Puducherry
2021 (7) TMI 466 – Rajasthan High Court in M/S. Avon Udhyog, Versus State Of Rajasthan, Assistant Commissioner, State Tax (Gst), Ward – II, Circle Anti Evasion, Jodhpur., Deputy Commissioner, Circle – C, […]
2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others
Facts
Petitioner provides marketing and sales promotion services to customers/principals located outside India […]
2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others
Question for Consideration before Hon’ble Court
Whether Section 13(8)(b) of IGST Act, 2017 creating the dee […]
CA Rachit Agarwal
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Read InterviewCA Rachit Agarwal wrote a new post, Deptt have the burden of proof in case of small errors 9 months, 2 weeks ago
Burden of Prove is on Taxpayer HOWEVER If the Error is Clerical/ Typographical in Nature, Initial Burden is on Department to Prove Evasion of Tax- [Way Bill, Vehicle Detention] Allahabad High Court in case of M/S […]
CA Rachit Agarwal wrote a new post, Cash can’t be seized by the Deptt 9 months, 2 weeks ago
“CASH” does not fall under ambit of “Thing”, CGST Authority not empowered to seize Cash during Search u/s 67 of CGST Act, 2017
Hon’ble Delhi High Court in case of M/S K.M. Food Infrastructure Pvt Ltd Through I […]
CA Rachit Agarwal wrote a new post, SCN demarcates boundary within which officer exercise power 10 months ago
Show Cause Notice demarcate the Boundary within
which authority to exercise power, crossing such limit
would undermines the rule of law and public trust. No
action to be taken beyond SCN.
Hon’ble Allahabad H […]
CA Rachit Agarwal wrote a new post, Undervaluation cannot be reasons for detention of goods 10 months ago
Undervaluation cannot be reasons for detention of goods
in transit if vehicle containing the goods is accompanied
by proper invoice and e-way bill
Hon’ble Allahabad High Court in case of M/S Shamhu Saran A […]
CA Rachit Agarwal wrote a new post, Key Legal Ruling: Shipping Bill Details and GST Refund Claims 10 months ago
Non-incorporating the details of the shipping bills in
the GSTR-1 would not result in denial of Refund claim if taxpayer in possession of Shipping Bills
Hon’ble Calcutta High Court in case of Mr. Sunil Kumar P […]
CA Rachit Agarwal wrote a new post, Deptt to send notices to uneducated people in hard copies -HC 10 months, 1 week ago
Uneducated people are not accustomed to handle notices through Emails, Department to work out possibilities of sending notices through Registered Post.
Hon’ble Madras High Court in case of M/S. Sri Ganesh Co […]
CA Rachit Agarwal wrote a new post, The short time given for hearing is not equal to opportunity of being heard 1 year, 1 month ago
Thus, as already stated supra, the notice calling forth the petitioner’s reply to be filed within a limited time cannot be deemed to a notice affording fair opportunity of hearing to the petitioner. Had it been […]
CA Rachit Agarwal wrote a new post, 195 Seizure Section 129 vs Section 67 1 year, 8 months ago
The petitioner stored the goods in a separate godown which, inadvertently, was not mentioned in the e-way bill- Penalty u/s 129 cannot be invoked for the seizure of the goods at the lying godown.
Hon’ble C […]
CA Rachit Agarwal wrote a new post, 130 Blocking of Credit Ledger Cannot Result in Creating Negative Balance in Credit Ledger 2 years, 9 months ago
SAMAY ALLOYS INDIA PVT. LTD. VERSUS STATE OF GUJARAT [2022 (2) TMI 843 – GUJARAT HIGH COURT]
Whether Credit Ledger under Rule 86A can be blocked beyond the amount available balance in Credit Ledger resulting in […]
CA Rachit Agarwal wrote a new post, GSTR 9 and 9C –FY 2020-21 3 years, 4 months ago
Registered Persons having “Aggregate Turnover” up to Rs. 2 Crore are exempted from filing of Annual Return- Notification No. 31/2021 – Central Tax dated 30th July 2021
Registered Persons having “Aggre […]
CA Rachit Agarwal wrote a new post, Protection of Life and Personal Liberty- Article 21 of the Constitution 3 years, 4 months ago
• 2017 (8) TMI 938 – Supreme Court in Justice K.S. Puttaswamy (Retd.), and Another Versus Union Of India And Others
• Right to life and personal liberty under Article 21, privacy is not an absolute righ […]
CA Rachit Agarwal wrote a new post, Jurisprudence on Writ Petition involving Mixed Question of Law and Fact 3 years, 4 months ago
2021 (7) TMI 1161 – Madras High Court in Maya Appliances Pvt. Ltd. versus The Assistant Commissioner, The Commissioner of GST and Central Excise, Union of India
Writ Petition entertained by one court cannot be […]
CA Rachit Agarwal wrote a new post, Provisional Attachment of Credit Ledger on account of Nonexistence of Supplier at their Registered Address 3 years, 4 months ago
2021 (7) TMI 1057 – Allahabad High Court in M/S. RM Dairy Products Llp Versus State Of Up And 3 Ors.
Facts
Petitioner has availed the credit of the input tax on the Invoices issued by M/s Darsh Dairy and […]
CA Rachit Agarwal wrote a new post, Provisional Attachment of Immovable Property to continue even appeal is filed, however bank account attachment shall cease 3 years, 4 months ago
2021 (7) TMI 998 – Gujarat High Court in M/S Sushant Steel Through Proprietor Vinod Kumar Nagina Gupta Versus State Of Gujarat
Facts
Department has attached the movable and immovable properties to the tune of […]
CA Rachit Agarwal wrote a new post, A petitioner who seeks equity must do equity 3 years, 4 months ago
A petitioner who files a petition invoking the extraordinary writ jurisdiction has to come to Court with a clean hand.
Further, a petitioner who seeks equity must do equity
2021 (7) TMI 787 – Delhi High Court […]
CA Rachit Agarwal wrote a new post, Order passed at the time when Income Tax Portal was dysfunctional, Assessment Order was set Aside 3 years, 4 months ago
2021 (7) TMI 427 – Delhi High Court in One Mobikwik Systems Private Limited Versus Deputy Commissioner Of Income Tax
Related Topic:
A petitioner who seeks equity must do equity
Facts
A show-cause […]
CA Rachit Agarwal wrote a new post, Writ Petitions not maintainable on Mixed Question of Facts and Law 3 years, 4 months ago
2021 (7) TMI 174 – Madras High Court in M/s. NCR Corporation India Pvt. Ltd. Versus The Commissioner Of GST & Central Excise, Puducherry Commissionerate, Puducherry
1. The mixed question of fact and law has to […]
CA Rachit Agarwal wrote a new post, Suspension of Registration is Worse than Cancellation and cannot be kept Hanging. 3 years, 4 months ago
2021 (7) TMI 466 – Rajasthan High Court in M/S. Avon Udhyog, Versus State Of Rajasthan, Assistant Commissioner, State Tax (Gst), Ward – II, Circle Anti Evasion, Jodhpur., Deputy Commissioner, Circle – C, […]
CA Rachit Agarwal wrote a new post, Constitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India By Justice Abhay Ahuja 3 years, 5 months ago
2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others
Facts
Petitioner provides marketing and sales promotion services to customers/principals located outside India […]
CA Rachit Agarwal wrote a new post, Constitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India 3 years, 5 months ago
2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others
Question for Consideration before Hon’ble Court
Whether Section 13(8)(b) of IGST Act, 2017 creating the dee […]