Comment
There were differences in various documents but that was corrected by the taxpayer. In case the correct documents are presented before the authorized before passing the order then it should be accepted by […]
Comment
The specific case of the petitioner is that there is no allegation against the petitioner but the entire allegation has been made against the supplier from whom the petitioner procured the goods.
Details […]
Comment
The petition filed challenging the constitutional validity of Anti profiteering provisions of GST is hereby quashed by the SC. The provisions of anti profiteering are upheld by the supreme court.
Details […]
Comment
In many judgments it is clarified that there should not be a levy of penalty without an intention to evade tax. In this judgment court again clarified that the penalty should only be levied when there is […]
In a recent judgement the court has stayed the notice asking for the tax amount of Rs. 18 Cr for the sale of vehicles. The trucks sold to the inter state customers was charged for IGST. Lateron the department […]
Brief of the case-
The appellant is providing operation and maintenance service to mobile tower companies. It pays service tax on such activity. It is also engaged in filling diesel in power generators. A demand […]
Intention to evade tax is essential for penalty
The most litigated issue. Good are moving and are held by the authorities. In many cases the court has put an emphasis that intention to evade tax is important. […]
ITC taken in wrong head allowed by the court.
It was one of the very common issue in the initial period. People were not allowed to amend the return. But the ITC taken in wrong head should have been allowed to be […]
DGCI power to issue notices-
Very important decision and I would like to give it a 4/5 for importance. Many time the question is raised on the power of DGCI. Here the answer is given in detail by the honourable […]
The judgment of high court are reversed. In this case the honourable SC outs and end to the age old controversy. Cases like Gannon Drunkly came to picture again.
Around 50 petitions were bunched together. They […]
Amount paid monthly will be considered as rent?
In a recent ruling the CESTAT held that the amount paid annually for leased land is not rent. The amount is premium/salami. It is not taxable under the service […]
ITC reversal for non payment of creditors in 180 days
In some of the cases the department asks the taxpayer to reverse the ITC for non payment of creditors. In many cases the aging of creditors is not available […]
When tax is deemed to be paid?
In this case the return was not filed by the taxpayer as he was facing difficulty in transitional credit.They were unable to file the July 2017 return. Now GST portal doesn’t allow […]
Incentives paid to WTD in form of salary-
Even after clarification by the CBIC via Notification No.13/2017 dated 28.06.2017 and as clarified in circular No.140/2020 the deptt passed the order against the […]
Bunching if notices cant extend the time limit us 73-
In a recent judgment the honourable Madras high court had rejected the notice, where the notices were bunched. There is a time limit for issuance of notices […]
Appeal shall be disposed off in time bound manner and the opportunity of personal hearing shall be provided.
The opportunity of personal hearing shall be provided. The appeal shall be disposed off in time bound […]
No E-way bill penalty-
The court quashed the E-way bill penalty levied in this case. It is a settled fact now that unless there is an evasion of tax the penalty u/s 129(3) is not leviable.
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ConsultEase.com Interviewed.
Read InterviewCA Shafaly Girdharwal wrote a new post, No Penalty if the documents are produced before passing the order 5 months, 3 weeks ago
Comment
There were differences in various documents but that was corrected by the taxpayer. In case the correct documents are presented before the authorized before passing the order then it should be accepted by […]
CA Shafaly Girdharwal wrote a new post, Yet another case to drop the E -way bill penalty 5 months, 3 weeks ago
Comment
The specific case of the petitioner is that there is no allegation against the petitioner but the entire allegation has been made against the supplier from whom the petitioner procured the goods.
Details […]
CA Shafaly Girdharwal wrote a new post, Anti profiteering provisions are constitutionally valid- SC 5 months, 3 weeks ago
Comment
The petition filed challenging the constitutional validity of Anti profiteering provisions of GST is hereby quashed by the SC. The provisions of anti profiteering are upheld by the supreme court.
Details […]
CA Shafaly Girdharwal wrote a new post, Penalty in absence of any evasion is bound to drop 5 months, 4 weeks ago
Comment
In many judgments it is clarified that there should not be a levy of penalty without an intention to evade tax. In this judgment court again clarified that the penalty should only be levied when there is […]
ConsultEase Administrator wrote a new post, (no title) 5 months, 4 weeks ago
IMPS Transfers via Mobile Numbers: NPCI’s Game-Changing Move
Starting on February 1, 2024, the National Payments Corporation of India (NPCI) is poised to revolutionize digital transactions with the launch of […]
CA Shafaly Girdharwal wrote a new post, High court stayed 18 crore demand on tax paid as IGST 5 months, 4 weeks ago
In a recent judgement the court has stayed the notice asking for the tax amount of Rs. 18 Cr for the sale of vehicles. The trucks sold to the inter state customers was charged for IGST. Lateron the department […]
CA Shafaly Girdharwal wrote a new post, Supply of diesel in O&M contract is not chargeable to ST- CESTAT 6 months ago
Brief of the case-
The appellant is providing operation and maintenance service to mobile tower companies. It pays service tax on such activity. It is also engaged in filling diesel in power generators. A demand […]
CA Shafaly Girdharwal wrote a new post, Condonation of 1365 days allowed by court 6 months ago
The question was of right to give condonation of delay. Not one or two day but of 1365 days.
In this judgment the court allowed the CoD.
citatio
Citations
M/s Anil Enterprises v. Commissioner of […]
CA Shafaly Girdharwal wrote a new post, Intention to evade tax is a sine quo non for penalty u/s 129(3)- HC 6 months ago
Intention to evade tax is essential for penalty
The most litigated issue. Good are moving and are held by the authorities. In many cases the court has put an emphasis that intention to evade tax is important. […]
CA Shafaly Girdharwal wrote a new post, Cancellation of registration set aside by the court – read order 6 months ago
The cancellation of registration was dropped by the honourable high court.
Pleading
Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been s […]
CA Shafaly Girdharwal wrote a new post, ITC taken in wrong hear in 3b, Court allowed to correct even for 2017-18 6 months ago
ITC taken in wrong head allowed by the court.
It was one of the very common issue in the initial period. People were not allowed to amend the return. But the ITC taken in wrong head should have been allowed to be […]
CA Shafaly Girdharwal wrote a new post, Comprehansive judgment on Rights of DGCI to issue notice- Must read 6 months ago
DGCI power to issue notices-
Very important decision and I would like to give it a 4/5 for importance. Many time the question is raised on the power of DGCI. Here the answer is given in detail by the honourable […]
CA Shafaly Girdharwal wrote a new post, SC puts a end to old controversy of VAT on trucks leased to ONGC 6 months ago
The judgment of high court are reversed. In this case the honourable SC outs and end to the age old controversy. Cases like Gannon Drunkly came to picture again.
Around 50 petitions were bunched together. They […]
CA Shafaly Girdharwal wrote a new post, Annual amount paid for land leased by MIDC is premium/Salami and not interest- CESTAT 6 months ago
Amount paid monthly will be considered as rent?
In a recent ruling the CESTAT held that the amount paid annually for leased land is not rent. The amount is premium/salami. It is not taxable under the service […]
CA Shafaly Girdharwal wrote a new post, HC- ITC reversal for non payment in 180 days cant be forced on closing balance of creditor 6 months ago
ITC reversal for non payment of creditors in 180 days
In some of the cases the department asks the taxpayer to reverse the ITC for non payment of creditors. In many cases the aging of creditors is not available […]
Prem wrote a new post, [Breaking]No Interest if the amount was deposited in cash ledger even if 3b isn’t filed 6 months ago
When tax is deemed to be paid?
In this case the return was not filed by the taxpayer as he was facing difficulty in transitional credit.They were unable to file the July 2017 return. Now GST portal doesn’t allow […]
CA Shafaly Girdharwal wrote a new post, TDS u/s 192 is not conclusive proof of incentives given to WTD is salary 6 months ago
Incentives paid to WTD in form of salary-
Even after clarification by the CBIC via Notification No.13/2017 dated 28.06.2017 and as clarified in circular No.140/2020 the deptt passed the order against the […]
CA Shafaly Girdharwal wrote a new post, Bunching of notices not allowed by the court- Read judgment 6 months ago
Bunching if notices cant extend the time limit us 73-
In a recent judgment the honourable Madras high court had rejected the notice, where the notices were bunched. There is a time limit for issuance of notices […]
CA Shafaly Girdharwal wrote a new post, Appeal should be disposed off in a time bound manner 6 months, 1 week ago
Appeal shall be disposed off in time bound manner and the opportunity of personal hearing shall be provided.
The opportunity of personal hearing shall be provided. The appeal shall be disposed off in time bound […]
CA Shafaly Girdharwal wrote a new post, Even if part B of E-way is not filled, penalty is not leviable- Allahabad HC 6 months, 1 week ago
No E-way bill penalty-
The court quashed the E-way bill penalty levied in this case. It is a settled fact now that unless there is an evasion of tax the penalty u/s 129(3) is not leviable.
M/s Roli enterprises […]