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 […]
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 […]
We all made a hue and cry for the extension of dates for returns. But at that time the department was telling us about the discipline and that we should not wait for the last date to file the returns.
Wrong ITC claimed
Very common scenario in the initial period of GST. The ITC of CGST SGST , wrongly claimed in IGST. Very useful judgment for all those taxpayer who committed the same mistake.
The judgment of Delhi High Court in case of Amazon Wholesale-
The classification is always a litigated subject. In a recent judgement by the Delhi High Court classification of some items of Amazon Wholesale was […]
The honourable supreme court in its 476 pages judgments had upheld the abrogation of Article 370.
On 5 August 2019, the President issued CO 272, the Constitution (Application to Jammu and Kashmir) Order 2019. By […]
Whenever we have a demand from he department we rush to make payment. DRC 03 is the form we use to make the voluntary payment. This may be after a notice and without any notice also. When the time to declare a […]
GST penalty reduced from Rs. 56 lac to Rs. 10,000
This is going to be an interesting read. In a judgement the court reduced the penalty of Rs. 56 lac (Approx) to Rs. 10,000. In this case the penalty u/s 122 was […]
In a batch of petitions challenging the various provisions of PMLA, SC adjourned the proceedings. Now the cases will be heard by the next bench. This decision was taken after two days of hearings.
Flood of notices in GST-
On sept 2023 we all saw a flood of notices for year 2017-18. A notification was issued on 5 th July 2022. Notification No. 13/2022-Central Tax. In this notification the due date under […]
Categorisation of various supplies related to Printing, selling of printed books, brochures and others-
A lot of confusion is running in printing industry. The main reason for this Frequently change in […]
Classification of flavoured milk-
GST Council in its Minutes of Meeting dated 22nd December, 2018 classifying “flavoured milk” under HS Code No. 2202 reads as under:-
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ConsultEase.com Interviewed.
Read InterviewCA Shafaly Girdharwal wrote a new post, SCN for the issues settled by the Audit, stayed by the HC 6 months, 1 week ago
Case details-
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 […]
CA Shafaly Girdharwal wrote a new post, [Breaking] SC issued notice in SLP filed against judgment upheld section16(4) 6 months, 2 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 […]
CA Shafaly Girdharwal wrote a new post, [download judgment] HC allowed the clarification of returns with 3 important clarifications 6 months, 3 weeks ago
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 […]
CA Shafaly Girdharwal wrote a new post, [Breaking] Notices issued in extended date stayed by court 6 months, 3 weeks ago
We all made a hue and cry for the extension of dates for returns. But at that time the department was telling us about the discipline and that we should not wait for the last date to file the returns.
The […]
CA Shafaly Girdharwal wrote a new post, [Breaking] Assessment order without a DIN is irregular and not illegal- SC 6 months, 3 weeks ago
In a recent development the honourable SC has reversed the judgement of Delhi high court. It was held in case of BRANDIX MAURITIUS HOLDINGS LTD
(The author can be reached at shaifaly.ca@gmail.com)
In this […]
CA Shafaly Girdharwal wrote a new post, [Breaking-read order] Court allowed to edit the return where ITC was claimed in wrong head 7 months, 1 week ago
Wrong ITC claimed
Very common scenario in the initial period of GST. The ITC of CGST SGST , wrongly claimed in IGST. Very useful judgment for all those taxpayer who committed the same mistake.
Here the court […]
CA Shafaly Girdharwal wrote a new post, Amazon wholesale India judgment on classification 7 months, 1 week ago
The judgment of Delhi High Court in case of Amazon Wholesale-
The classification is always a litigated subject. In a recent judgement by the Delhi High Court classification of some items of Amazon Wholesale was […]
CA Shafaly Girdharwal wrote a new post, [Breaking] SC Upholds abrogation of Article 370, historical day for Bharat-11-12-2023 7 months, 2 weeks ago
The honourable supreme court in its 476 pages judgments had upheld the abrogation of Article 370.
On 5 August 2019, the President issued CO 272, the Constitution (Application to Jammu and Kashmir) Order 2019. By […]
CA Shafaly Girdharwal wrote a new post, Mistakes while filing DRC 03 can land you in trouble 7 months, 2 weeks ago
Whenever we have a demand from he department we rush to make payment. DRC 03 is the form we use to make the voluntary payment. This may be after a notice and without any notice also. When the time to declare a […]
CA Shafaly Girdharwal wrote a new post, How a penalty in GST reduced from 56 lac to Rs. 10,000 7 months, 2 weeks ago
GST penalty reduced from Rs. 56 lac to Rs. 10,000
This is going to be an interesting read. In a judgement the court reduced the penalty of Rs. 56 lac (Approx) to Rs. 10,000. In this case the penalty u/s 122 was […]
CA Shafaly Girdharwal wrote a new post, Supreme court postponed the PMLA hearings 8 months ago
In a batch of petitions challenging the various provisions of PMLA, SC adjourned the proceedings. Now the cases will be heard by the next bench. This decision was taken after two days of hearings.
The […]
CA Shafaly Girdharwal wrote a new post, HC disallowed the petition to revise GST invoice 8 months ago
The invoice was issued under the wrong head. The petitioner requested to ask Railways to issue revised invoice.
The petitioner is a partnership firm having its place of business at Sasaram within the State of […]
CA Shafaly Girdharwal wrote a new post, The timeline of refund u/s 54 is not mandatory- HC Download and read pdf 8 months ago
Time limit for filing the GST refund-
(Author can be reached at shaifaly.ca@gmail.com)
The GST law provides for the filing of refund. Section 54 of CGST act specifically covers the refund.
Section 54 […]
CA Shafaly Girdharwal wrote a new post, All notices of 2017-18 issued in extended time period are time barred? 8 months ago
Flood of notices in GST-
On sept 2023 we all saw a flood of notices for year 2017-18. A notification was issued on 5 th July 2022. Notification No. 13/2022-Central Tax. In this notification the due date under […]
CA Shafaly Girdharwal wrote a new post, GST on Printing services and printed books- All updated rates, HSN, issues 8 months ago
Categorisation of various supplies related to Printing, selling of printed books, brochures and others-
A lot of confusion is running in printing industry. The main reason for this Frequently change in […]
CA Shafaly Girdharwal wrote a new post, GST council has no right for deciding the classification- High Court 8 months ago
Classification of flavoured milk-
GST Council in its Minutes of Meeting dated 22nd December, 2018 classifying “flavoured milk” under HS Code No. 2202 reads as under:-
The author can be reached at Sha […]
CA Shafaly Girdharwal wrote a new post, The department should issue tax intimation to the petitioner under Rule 142 (1A) 8 months, 1 week ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
M/S. New Morning Star Travels Vs The Deputy Commissioner (ST)
Facts of the cases:
The challenge in the writ petition is to the order, dated […]
CA Shafaly Girdharwal wrote a new post, Authorization for search will be general and not the every item 8 months, 2 weeks ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
VELAYUDHAN GOLD LLP Vs INTELLIGENCE OFFICER
Facts of the cases:
Intelligence Officer, Intelligence Unit of the State Goods and Ser […]
CA Shafaly Girdharwal wrote a new post, Whether online gaming is an actionable claim? 8 months, 2 weeks ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
NXGN SPORTS INTERACTIVE PRIVATE LIMITED Vs UNION OF INDIA
citation:
Varun Gumber vs. Union Territory of Chandigarh and Others
Chandresh […]
CA Shafaly Girdharwal wrote a new post, ITC for purchase from Non existent seller cant be recovered in case of a composition dealer 8 months, 2 weeks ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
M/S Rama Brick Field Vs Additional Commissioner Grade-2 And 2 Others
Facts of the cases:
Purchase of coal was made from Rohit Coal Traders […]