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.
The time limit of section 62(2)-
In case of best judgment assessment, the proceedings are dropped if the TP files the return within 30 days. But if they file it after 30 days. Should it be allowed ? See what […]
Area covered by the judgment-
CE Category- Writ when AR is available, Order passed without considering the facts provided. The WRIT was accepted inspite of alternate remedy.
Does the DGGI officers enjoy the same power as the State authorities-
This is one of the important judgment for the cross empowerment and rights of DGGI officers. Here the multiple proceedings were tarted on the […]
DGGI,DGSI- Do they have the power of a Proper officer in GST?
Here the issue was related to the power of DGGI, DGSI to do the search at the premises of the taxpayer. The anti evasion wing already conducted the […]
ICEGATE issued an advisory
New advisory on ECL is issued by the ICEGATE. The advisory is covering the screen shots of all the screens required. The headings covered in this advisory are.
Author can be reached at shaifaly.ca@gmail.com
Facts-
A notice was issued to the taxpayer. But that issue was already settled in the audit for the same year. The contention of the petition […]
Appeal against the order of commissioner/AC
In a recent judgment the Uttaranchal High court has restricted the appeals against the orders of commissioner and AC.The issue under the consideration of the […]
Rectification allowed by Court-
The petitioner is supplier of electronic parts. It is supplying good on “bill to – ship to” model to BAL. Invoices were issued and GST was paid. However, while filing GSTR-1 ret […]
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ConsultEase.com Interviewed.
Read InterviewCA Shafaly Girdharwal wrote a new post, Cancellation of registration set aside by the court – read order 7 months, 1 week ago
The cancellation of registration was dropped by the honourable high court.
Pleading![](https://www.consultease.com/wp-content/uploads/2024/01/clipboard-image-15.png)
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 7 months, 1 week ago
ITC taken in wrong head allowed by the court.![](https://www.consultease.com/wp-content/uploads/2024/01/clipboard-image-12.png)
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 7 months, 1 week ago
DGCI power to issue notices-![](https://www.consultease.com/wp-content/uploads/2024/01/clipboard-image-10.png)
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 7 months, 1 week 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 […]![](https://www.consultease.com/wp-content/uploads/2024/01/clipboard-image-8.png)
CA Shafaly Girdharwal wrote a new post, Annual amount paid for land leased by MIDC is premium/Salami and not interest- CESTAT 7 months, 1 week ago
Amount paid monthly will be considered as rent?![](https://www.consultease.com/wp-content/uploads/2024/01/clipboard-image-6.png)
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 7 months, 1 week ago
ITC reversal for non payment of creditors in 180 days![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-24-at-17.55.39.jpeg)
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 7 months, 1 week ago
When tax is deemed to be paid?![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-24-at-16.21.54.jpeg)
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 7 months, 1 week ago
Incentives paid to WTD in form of salary-![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-24-at-13.32.31.jpeg)
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 7 months, 1 week ago
Bunching if notices cant extend the time limit us 73-![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-23-at-17.52.36.jpeg)
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 7 months, 1 week ago
Appeal shall be disposed off in time bound manner and the opportunity of personal hearing shall be provided.![](https://www.consultease.com/wp-content/uploads/2024/01/openwave-India-.jpeg)
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 7 months, 2 weeks 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 […]![](https://www.consultease.com/wp-content/uploads/2024/01/clipboard-image-4.png)
Prem wrote a new post, Time limit u/s 62(2) is not mandatory- TP have right to file return- HC 7 months, 2 weeks ago
The time limit of section 62(2)-![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-20-at-15.46.54.jpeg)
In case of best judgment assessment, the proceedings are dropped if the TP files the return within 30 days. But if they file it after 30 days. Should it be allowed ? See what […]
CA Shafaly Girdharwal wrote a new post, Order passed without considering the reply is quashed by HC 7 months, 2 weeks ago
Area covered by the judgment-
CE Category- Writ when AR is available, Order passed without considering the facts provided. The WRIT was accepted inspite of alternate remedy.
(The author can be reached at […]![](https://www.consultease.com/wp-content/uploads/2024/01/download.png)
CA Shafaly Girdharwal wrote a new post, DGGI doesn’t enjoy the special power as State GST officers- Jharkhand high court 7 months, 2 weeks ago
Does the DGGI officers enjoy the same power as the State authorities-![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-19-at-18.05.22.jpeg)
This is one of the important judgment for the cross empowerment and rights of DGGI officers. Here the multiple proceedings were tarted on the […]
CA Shafaly Girdharwal wrote a new post, Interesting read- DGSI have the jurisdiction under GST? See what is take of Allahabad High court 7 months, 2 weeks ago
DGGI,DGSI- Do they have the power of a Proper officer in GST?![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-18-at-6.20.10-PM.jpeg)
Here the issue was related to the power of DGGI, DGSI to do the search at the premises of the taxpayer. The anti evasion wing already conducted the […]
CA Shafaly Girdharwal wrote a new post, Download ECL advisory issued on 13th Jan 2024 by ICEGATE 7 months, 2 weeks ago
ICEGATE issued an advisory
New advisory on ECL is issued by the ICEGATE. The advisory is covering the screen shots of all the screens required. The headings covered in this advisory are.
Table of Contents […]![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-15-at-6.24.45-PM.jpeg)
CA Shafaly Girdharwal wrote a new post, SCN for the issues settled by the Audit, stayed by the HC 7 months, 2 weeks ago
Case details-
Author can be reached at shaifaly.ca@gmail.com![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-15-at-3.43.29-PM.jpeg)
Facts-
A notice was issued to the taxpayer. But that issue was already settled in the audit for the same year. The contention of the petition […]
Prem wrote a new post, No appeal against the order of Commissioner /AC – Uttaranchal HC 7 months, 3 weeks ago
Appeal against the order of commissioner/AC![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-10-at-1.13.50-PM.jpeg)
In a recent judgment the Uttaranchal High court has restricted the appeals against the orders of commissioner and AC.The issue under the consideration of the […]
CA Shafaly Girdharwal wrote a new post, [Breaking] SC issued notice in SLP filed against judgment upheld section16(4) 7 months, 4 weeks ago
Section 16(4) is pain for all taxpayers since the GST was introduced. A long litigation is in place. But there is a good news.
The provision putting a time limit on taking credit after the November of the year […]![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-05-at-9.01.32-PM.jpeg)
CA Shafaly Girdharwal wrote a new post, [download judgment] HC allowed the clarification of returns with 3 important clarifications 8 months ago
Rectification allowed by Court-![](https://www.consultease.com/wp-content/uploads/2024/01/WhatsApp-Image-2024-01-03-at-6.51.10-PM.jpeg)
The petitioner is supplier of electronic parts. It is supplying good on “bill to – ship to” model to BAL. Invoices were issued and GST was paid. However, while filing GSTR-1 ret […]