"July, 2021" Archive

राजस्थान में वेट एमनेस्टी की तारीख 1 माह के लिए और बढ़ा देनी जानी चाहिए

राजस्थान में वेट एमनेस्टी स्कीम जो इस समय चल रही है और इसका पहले फेज की अंतिम तिथि 31 जुलाई 2021 है| राज्य के कर सलाहकार संघ, व्यापारिक स...

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Pre-Show Cause Notice consultation mandatory before issuance of SCN

Dharamshil Agencies Vs Union of India (Gujarat High Court)

Further, stated that illusionary pre-show cause consultation notice is not only arbitrary, but is in utter disregard and in contravention of the very object and purpose of the above Master Circular....

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Rationalise Provisions of Revocation of Cancellation of GST Registration under Amnesty Scheme

Karnataka State Chartered Accountants Association has made a representation to Smt Nirmala Sitharaman, Hon’ble Chairperson, GST Council Seeking Rationalisation of Provisions Relating To Revocation Of Cancellation Of Registration Under Amnesty Scheme. It requested the following- i. Necessary ROD orders may be issued u/s 172 of CGST Act, ...

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Tertiary Treated water is purified water taxable @18%

Applicant has processed the sewage water which contains various kinds of organic and inorganic impurities. Noted that the sewage water cannot be used, in any way, in its original form, it can only be used after it is purified and is not used for drinking....

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Redemption fine & penalty imposed without final assessment is not permissible

J S Steel Traders Vs Commissioner of Customs (CESTAT Chandigarh)

Redemption fine & penalty imposed by Revenue Department without final assessment is not permissible The Hon’ble CESTAT Chandigarh in matter of M/s J.S. Steel Traders v. the Commissioner of Customs, Ludhiana [Custom Appeal No. 60037 of 2021, Final Order No. 60840/2021 dated May 24, 2021] set aside the order passed by the Revenue Depa...

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HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment

The Hon’ble Madras High Court directed the Respondent, to consider the Representation submitted by the Petitioner and pass an order on merits and in accordance with law and by affording an opportunity to the Petitioner, as expeditiously as possible, preferably within a period of twelve weeks....

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Treatment of Leasing services provided to Agricultural Sector Under GST

I have prepared an article on Treatment of Leasing services of Machinery, Godowns and where houses services provided to Agricultural Sector Under GST. Some of colleagues are raised certain questions on this aspect. So, I am trying to clarify their doubt through this article at my best of knowledge. This article only for education purpose ...

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Burning Questions in GST with analysis of latest Judgements ( Part -III)

Introduction In previous two parts of this article, we discussed issue of denial of ITC to recipient for the fault of supplier and some issues on blocked credit under section 17(5). ( Link of Part-1 –  https://taxguru.in/goods-and-service-tax/burning-questions-gst-analysis-latest-judgements-part-1.html) Link of Part-2- https://taxguru....

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GSTR 2A Vs. GSTR 2B

Form GSTR 2A is a purchase-related dynamic tax return that is automatically generated for each business by the GST portal and Form GSTR-2B is a new static month-wise auto-drafted statement for regular taxpayers (whether or not opted into the QRMP scheme) introduced on the GST portal. Article analyses difference between Form GSTR 2A and Fo...

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C.O. cannot be dismissed for dismissal of Revenue’s appeal on account of low effect

Narendra Kumar Khandelwal Vs ITO (ITAT Jaipur)

Narendra Kumar Khandelwal Vs ITO (ITAT Jaipur) We have considered the rival contentions and carefully perused the material available on record as well as order passed by the Tribunal in the main appeal. From the record, we found that the Tribunal vide consolidated order dated 18/12/2015 had dismissed the appeals of the Revenue as well [&h...

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