"GST: Handling Litigation, Assessments, Appeals, Audit Assessments "
Delay in Filing of Appeal beyond period of 1 month condoned as Cancellation of Registration would affect the livelihood and violate Article 21 of Constitution
Gujarat High Courts landmark decision (2022 (7) TMI 127) holds that a Show Cause Notice lacking material particulars is not valid in the eyes of the law. The court sets aside the SCN/Order, emphasizing the importance of adherence to natural justice principles.
Constitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India- By Justice Abhay Ahuja in Bombay High Court in Dharmendra M. Jani Versus Union of India and Others Also Read: Constitutional Validity of GST on supply of Business Promotion Services to Recipient located Outside India […]
Constitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India- As held by Justice Ujjal Bhuyan in Bombay High Court in Dharmendra M. Jani Versus Union of India and Others Also Read:Constitutional Validity of Provision levying GST on supply of Business Promotion Services to Recipient […]
Central Goods and Service Tax Delhi East Vs Sh. Naval Kumar & Ors. (Delhi High Court) Allegation 1. M/s Milkfood Limited is at the center of this network and has availed huge ITC from firms that have been proved to be fictitious and non-existent during the investigation carried out by the petitioner. 2. It is […]
Interest Liability on the amount paid through Electronic Cash Ledger shall be applicable retrospectively from 01.07.2017 Notification No. 16/2021 – Central Tax Section 112 of the Finance Act, 2021 shall be effective from 01.06.2021 As per Section 112 proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st […]
Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity 2021 (2) TMI 821 – CESTAT New Delhi in M.P. Poorva Kshetra Vidyut Vitran Co. Ltd. Versus Principal Commissioner CGST And C.E Bhopal Facts of the Case Appellant is engaged in the business of distribution of electricity. In the course of business, certain […]
Bushrah Export House Thru Sole Prop. Asif Ali Vs. UOI (Allahabad High Court) Facts of the Case ♣ The petitioner had made an application on 26.05.2020 seeking refund and acknowledgment in respect whereof was also issued by the respondent-department ♣ After giving due opportunity of hearing to the petitioner the Principal Commissioner, Central Goods and […]
Refund of GST on Zero Rated Supplies- Without Payment Pursuant to Para 114 of Finance Bill 2021 Section 16(3) of IGST Act, 2017 After Amendment “(3) A registered person making zero rated supply shall be eligible to claim refund of unutilised input tax credit on supply of goods or services or both, without payment of […]
Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C Furnishing of Annual Return by Small Supplier Registered Person had the option to not to file the Annual Return GSTR 9 provided the Aggregate Turnover does not exceed Rs. 2 crore vide Notification No- 47/2019 Central Tax dated 9th October 2019. […]
