"23 January 2023" Archive - Page 3

HC directs processing of GST refund withheld for wrong reflection of GST registration status

Anuj Gupta Vs Commissioner of GST (Delhi High Court)

Delhi High Court case: Anuj Gupta seeks GST refund. Issue with GSTN registration. Court directs examination of GSTR 2A format. Refund processing timeline set....

Reversal of ITC in case of non-payment of tax by supplier & reavailment

Understand the implications of non-payment of tax by suppliers and the new Rule 37A introduced by CBIC. This rule, effective from December 26, 2022, mandates the reversal of input tax credit (ITC) by a registered person if the supplier fails to file the GSTR-3B for the corresponding tax period....

Consequences of not Taking FSSAI Registration/License

Discover the vital importance of FSSAI Registration/License for food businesses in India. The Food Safety and Standards Authority of India (FSSAI) mandates this 14-digit license, a legal requirement ensuring food safety and quality. Operating without it can lead to severe consequences, including legal action, business closure, reputation ...

From Branding to Trademarking: The Path to a Profitable Business

Unlock the path to a profitable business journey – from branding to trademarking. A registered trademark can be a valuable asset, fostering a positive reputation and setting your business apart. Discover strategies beyond trademarking, encompassing marketing, product quality, business strategy, innovation, analytics, networking, employe...

Synopsis of Proposed Sweeping Changes for Public Comments in IBC 2016

Explore proposed sweeping changes in the Insolvency and Bankruptcy Code (IBC) 2016 by the Ministry of Corporate Affairs. The changes aim to enhance transparency, incorporate technology, empower authorities, and streamline processes. Key proposals include redesigning fast-track CIR processes, addressing real estate cases, equitable distrib...

Activity of digital offset & offset printing amounts to manufacture – Service Tax not payable

SRK Creative Pvt Ltd Vs Commissioner Central Tax & GST (CESTAT Mumbai)

The department had challenged the order passed by Tribunal, Mumbai wherein, the tribunal, inter alia, held that the activity of digital offset and offset printing amounts to manufacture and the same is classifiable under heading chapter 4911 of the Central Excise Tariff....

GST: HC lambasts AO for passing order without application of mind & opportunity of hearing

Ultratech Cement Limited Vs Union of India (Madhya Pradesh High Court)

HC lambasts AO for passing order which shows total non application of mind and not granting opportunity of hearing to petitioner in violation of section 75(4) of CGST Act....

No Service Tax on activity of digital offset and offset printing: SC

Commissioner of Central Good and Service Tax Vs Venus Albums Company Pvt. Ltd. (Supreme Court of India)

SC held that the activity of digital offset and offset printing amounts to manufacture and same is classifiable under heading chapter 4911 of Central Excise Tariff....

No penalty for GST refund credited due to mistake of revenue authorities

Ajay Kumar Maheshwari Vs Union of India & Ors. (Calcutta High Court)

So far as the penalty is concerned on such refundable amount, petitioner is not liable to pay the same since admittedly the respondent/revenue authorities’ own case is that the amount of refund in question was paid to the petitioner due to mistake on their part and for no fault on the part of the petitioner....

HC directs revocation of GST Registration cancellation order on payment of interest & penalty

Arabinda Bhowmick Vs Deputy Commissioner (Calcutta High Court)

Authority concerned to revoke the impugned order of cancellation of GST registration immediately, if petitioner pays interest and penalty within two weeks from date....

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February 2024