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Parth Nagda

Latest Posts by Parth Nagda

Customs vs. DGFT: Madras HC Rules on SEIS/MEIS Jurisdiction

February 7, 2025 711 Views 0 comment Print

Madras High Court sets aside Customs’ show cause notice, ruling DGFT has sole jurisdiction over SEIS/MEIS scrip cancellations. Read the full case summary.

Customs Authorities cannot question MEIS benefits: Delhi HC

February 7, 2025 561 Views 0 comment Print

Delhi HC rules customs cannot override DGFT decisions on MEIS benefits in Designco v. UOI case, declaring customs actions as illegal and beyond jurisdiction.

Implementation of DIN Mandate in State Tax Communications

January 12, 2024 6159 Views 2 comments Print

Explore mandatory use of Document Identification Number (DIN) in State Tax communications, its legal framework, and Supreme Court’s directive. Learn how it enhances transparency and accountability.

Notice under Section 61 valid once returns are submitted before initiating action U/s. 74 of CGST Act

April 27, 2023 28788 Views 2 comments Print

Issue involved Whether department is enjoined to issue a notice under subsection 3 of Section 61 of CGST Act, 2017 once returns have been submitted by assessee before initiating action under Section 74 or not?

Burden of proving that ITC claim is correct lies upon purchasing dealer claiming such ITC: SC

March 14, 2023 6177 Views 0 comment Print

Whether the second Appellate Authority as well as the High Court were justified in allowing the Input Tax Credit (ITC) wherein invoices were produced and payments made online for purchases made from sellers who were not registered/failed to pay tax?

HC allows Pre-Deposit for GST Appeal through Electronic Credit Ledger

September 30, 2022 6501 Views 0 comment Print

Oasis Realty Vs Union of India (Bombay High Court) Ruling delivered recently by the Bombay High Court in case of Oasis Realty and 2 other petitioners (‘Petitioner’/Oasis’) [WRIT PETITION (ST) NO. 23507 OF 2022] Issue involved: Whether the petitioner is required to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra […]

All about GTA Services under GST after recent July 2022 amendment

August 2, 2022 19605 Views 1 comment Print

Stay updated on the recent July 2022 amendment to GTA services under GST. Learn about the taxable services provided by goods transport agencies.

Valuations under GST – Waste/Scrap held with Job worker

June 21, 2022 8649 Views 0 comment Print

Any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax if such job worker is registered, or by the principal, if the job worker is not registered.

Gujarat AAAR – Occupation Health Check-up Service by hospital is Health Care Service exempted under GST

June 4, 2022 2127 Views 0 comment Print

Appellate Authority for Advance Ruling Gujarat (GAAAR) held that supply of Occupation Health Check-up Service by the hospital to be treated as Health Care Service and exempted under GST in terms of notification for exempt services.

ITC transfer from one state to another is not an inward supply

June 3, 2022 4134 Views 0 comment Print

JSW Steel Ltd. vs. Union of India (Orissa High Court) Odisha HC – Input Service Distributor can claim input tax credit only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply. Judgement The Odisha High Court ruled that since no such […]

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