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 […]
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.
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.
Karan Sharma
GST Suvidha
Paid User
@magic123
active 4 years, 2 months agoKaran Sharma
GST Consultancy, Compliances and Litigations
Registered Categories
Location
Delhi, India
OOPS!
No Packages Added by Karan Sharma. Send a Hire request instead...
Send a messageOrder Now $14,550 (2)
4 Logo Drafts, Icon based, modern
312 Sold
30 Minutes Call with me
12 Sold
Monthly Fee
21 Sold
1 year shared hosting
ConsultEase.com Interviewed.
Read InterviewCA 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, 3 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 […]
CA Shafaly Girdharwal wrote a new post, High court stayed 18 crore demand on tax paid as IGST 5 months, 3 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 5 months, 3 weeks 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 5 months, 3 weeks 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 5 months, 3 weeks 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 5 months, 3 weeks 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 5 months, 3 weeks 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 5 months, 3 weeks 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 5 months, 3 weeks 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 5 months, 4 weeks 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 […]
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 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 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 […]
CA Shafaly Girdharwal wrote a new post, Order passed without considering the reply is quashed by HC 6 months 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 […]
CA Shafaly Girdharwal wrote a new post, DGGI doesn’t enjoy the special power as State GST officers- Jharkhand high court 6 months ago
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 […]
CA Shafaly Girdharwal wrote a new post, Interesting read- DGSI have the jurisdiction under GST? See what is take of Allahabad High court 6 months ago
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 […]
CA Shafaly Girdharwal wrote a new post, Download ECL advisory issued on 13th Jan 2024 by ICEGATE 6 months, 1 week 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 […]