"CA in practice mainly provides GST Consultancy and Litigation services"
The Delhi High Court ruled that Show Cause Notices issued on 30 November 2024 for FY 2020–21 were within limitation under Section 73(2) of the CGST Act. The Court treated December, January, and February as the relevant three calendar months before the final order date.
The article explains that once fraud-based proceedings fail, demands cannot be revived under Section 73 if limitation has expired. Statutory time limits remain mandatory and jurisdictional.
Central Goods & Services Tax Act, 2017 was made effective w.e.f. 01/07/2017 and thereafter thousands of notifications and circulars have been issued. Still almost every month we are witnessing new notifications, circulars, orders, clarifications etc. It is very hard for a common person to keep track of all these. An attempt has been made in […]
Central Goods & Services Tax Act, 2017 was made effective w.e.f. 01/07/2017 and thereafter thousands of notifications and circulars have been issued. Still almost every month we are witnessing new notifications, circulars, orders, clarifications etc. It is very hard for a common person to keep track of all these. An attempt has been made in […]
The issue was whether penalties under Section 122 can be initiated independently. Courts have allowed departmental action when linked to substantive proceedings, but the statutory basis remains debated.
Recently, the Advance Ruling Authority (AAR) of Tamilnadu in case of Shapoorji Pallonji & Company (P.) Ltd has pronounced a ruling vide its order no. 03/ARA/2020 Dated 31.01.2020 on the issue relating to applicability of GST on the mobilisation advance received during the pre GST period against the works contracts.
That we are in receipt of the advisory for inadmissibility of Input tax credit availed to the tune of Rs. ………….. We understand that the said advisory is inter-alia founded on the strength of a condition / restriction laid under sub section 4 of Section 16 of the CGST Act, 2017 that any registered person shall not be entitled to take any credit in respect of any invoice or a debit note, if the said registered person has filed the GSTR 3B return in respect of the tax periods July 2017 to March 2018 after 30.04.2019 and/ or the tax periods April 2018 to March 2019 after 20.10.2019 respectively.
We have received the aforesaid notice/advisory in which we have been directed to deposit the interest for late payment of Taxes (GST). In this regard we would like to submit as follows:- That the aforesaid notice does not indicate the section or provision under which the same has been issued. It appears that the aforesaid notice has not been issued as per the provisions of law.
This article is confined to the blockade of input tax credit in respect of Motor vehicles and other conveyances. Whether the term “Motor Vehicle” under SGST Laws includes mining equipments such as tippers, dumpers etc. in its ambit?
After 31st meeting of the GST Council, it has been published on 22nd December, 2018 that the council has principally approved to amend section 50 of the CGST Act to provide that interest should be charged only on the net tax liability of the taxpayer, after taking into account the admissible input tax credit, i.e. interest would be […]
