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No penalty for Unfiled Part B of E-way bill due to technical difficulties

March 29, 2024 2943 Views 0 comment Print

Explore the Allahabad High Courts landmark ruling in Precision Tools India vs State of Uttar Pradesh regarding penalties for non-filing of Part B of the E-Way Bill due to technical issues. Detailed analysis and implications provided.

GST Section 129 Penalty & Detention not permissible for undervaluation of goods

March 29, 2024 7476 Views 0 comment Print

Learn about the recent Allahabad High Court ruling stating that goods cannot be detained or penalized under Section 129 of the UPGST Act for undervaluation.

Notification challenged as there was no force majeure in existence to exercise power under Section 168A

March 28, 2024 2373 Views 0 comment Print

Analysis of Indus Towers Ltd. vs Union of India case by Gauhati High Court regarding notification challenge under CGST Act Section 168A.

ITC cannot be denied for settlement of consideration via Book Adjustment

March 28, 2024 5760 Views 0 comment Print

Explore the West Bengal AAR ruling on Input Tax Credit (ITC) when payment is settled through book adjustment. Detailed analysis on admissibility and implications.

Commission from Foreign Buyers for Services & Procurement Excluded from ‘Intermediary Services’ Definition

March 27, 2024 2391 Views 0 comment Print

Learn about the Supreme Court ruling regarding commissions received from foreign buyers, why they dont qualify as intermediary services, and its implications.

Adjournment for GST SCN Can’t be Combined with Other Proceedings

March 27, 2024 1962 Views 0 comment Print

Learn how Calcutta High Court ruled on adjournment for Show Cause Notice proceedings under GST. Analysis of Pioneer Co-Operative case and implications discussed.

Assessment Order issued without taking into consideration reply filed by Assessee is not valid

March 26, 2024 2100 Views 0 comment Print

Explore the Delhi High Courts decision in Emco Cables Pvt. Ltd. v. Union of India, emphasizing the necessity for assessment orders to acknowledge and consider replies by the assessee.

Appellate Authority can allow appeal presented after limitation period expiry

March 26, 2024 813 Views 0 comment Print

Explore the discretion of the Appellate Authority under the CGST Act 2017 to allow appeals beyond the limitation period. Detailed analysis of a Calcutta High Court case and its implications.

Assessee Entitled to Interest After 60 Days from GST Refund Application

March 26, 2024 1809 Views 0 comment Print

Explore the Delhi High Courts ruling granting 6% interest under Section 56 of the CGST Act on delayed GST refunds, ensuring statutory entitlement for taxpayers.

Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on same subject matter

March 22, 2024 1899 Views 0 comment Print

Discover the implications of Rajesh Mittal vs Union of India case on GST proceedings. Learn why Central GST Authoritys actions were halted when State GST Authority initiated proceedings.

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