"My name DEEPAK GUPTA. I completed my professional degree as LLB. in 2007 and have 17 years of experience working as lawyer in field of Indirect Taxation. While working for my parental company Jananrdhan Gupta & Co. Advocates, estb. in 1965, carried legacy in law turn into Dejure Partners LLP. I tried to transformed my legacy into new systematic approach, which I think will apply well to this role. "
Courts differ on validity of multi-year GST SCNs under Sections 73 and 74. Issue referred to larger bench; legal position remains unsettled.
Courts held that cash is not covered under things in GST search provisions unless it serves as evidence. The ruling restricts arbitrary seizure and reinforces that GST searches are for evidence, not recovery.
Section 105 BNSS replaces witness-dependent searches with mandatory audio-video documentation, ensuring transparency and judicial oversight during searches and seizures.
The Court held that individuals controlling sham firms can be treated as “taxable persons” under Section 122. Corporate structure cannot shield GST fraud.
The Gujarat High Court ruled that GST confiscation under Section 130 cannot precede the full procedure under Section 129, emphasizing statutory compliance in transit seizures.
Court held that Section 74 proceedings cannot be initiated when tax and interest are paid before issuance of notice under Section 73(5). The ruling confirms that premature invocation of Section 74 is without jurisdiction.
Citing statutory requirements and CBIC circulars, the Court held that Section 74 cannot be used mechanically without evidence of intent to evade tax, resulting in quashing of orders.
Bombay High Court directed the government to pay ₹71.31 lakh interest on IGST illegally collected on ocean freight, ruling that denial violated the principle of unjust enrichment.
Discover how the Madras High Court overturned the Additional Commissioner’s decision in Sunbeam Generators Pvt. Ltd. Vs Additional Commissioner (Appeals-I) due to the late filing of the hard copy of the appeal. Learn about the implications and legal nuances.
ITC alleged from non-existent entity leads to Rs. 6.67 crore tax evasion case in Gujarat High Court. Bail granted to Dipen Champaklal Shah. Learn more.
