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Goods and Services Tax : Explore the complexities of GST on corporate guarantees, recent legal challenges, valuation rules, and industry concerns regarding...
Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...
Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...
Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...
Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] i...
Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...
Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...
Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...
Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...
Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Interest not payable if GST return filed belatedly but amount deposited in Cash Ledger within due date? During the inception of GST era and with the nascent GST portal, one of the most popular confusion that conned everyone was, whether payment of GST is completed with deposition of tax amount in Cash Ledger (CL) or […]
It is submitted that for the purpose of passing an order of provisional attachment under Section 83 of the Act, the pendency of the proceedings under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74 is a must. In the absence of any such pending proceeding, there cannot be any order of provisional attachment under Section 83 of the CGST Act, 2017.
The DB of Gujarat High Court in M/s. Valerius Industries Limited vs Union of India on 28th August, 2019 observed that it is only the opinion of the Commissioner which is condition precedent for taking action under Section 83 of the CGST Act, 2017 for provisional attachment of any property. However, any exercise of powers by any other officer (other than Commissioner) shall be in violation of the mandate of Section 83 and consequently, the provisional attachment shall be illegal.
[Ref: In the matter of M/s. Bindal Smelting Private Limited vs Additional Director General on 20 December, 2019 before DB of Punjab & Haryana High Court] In In the matter of M/s. Bindal Smelting Private Limited vs Additional Director General on 20 December, 2019 the DB of Punjab & Haryana High Court directed that the power should be exercised only to protect interest […]
Supreme Court of India in Devendra Dwivedi vs Union of India & ors. [Writ Petition(s) (Criminal) No(s). 272/2020, dated January 7, 2021] dismissed writ petition under Article 32 of the Constitution of India, challenging constitutional validity of certain provisions of Central Goods and Services Tax Act, 2017
Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers to file their details of outward supplies in first two months of the quarter. Article contains FAQs on How to Furnish Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme & Manual on Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme. A. […]
M/s. Sri Gopikrishna Infrastructure Pvt.Ltd Vs State of Tripura and Ors (Tripura High Court) Quantum of penalty for transportation the taxable goods without the cover of valid e-way bill Learned counsel has fairly stated that only violation that has been noticed by the taxing authority is of not carrying the valid e-way bill against the […]
CGST East Delhi Vs Sachin Mittal (Patiala House Court) The fact of the matter is that accused has himself disclosed that all relevant documents/material pertaining to the alleged transactions is lying with his CA Nitin Jain who is still absconding/. The investigation in the present matter is still continuing and is at a crucial juncture […]
DGGI V. Sriram Venkataraman (Patiala House Court) Elaborate arguments have been addressed on behalf of the department and the applicant. The sumnum bonum of the arguments is that the applicant pleads that M/s Instakart Services Private Limited was itself duped by M/s MFPL and M/s STMPL whereas the Ld. Spl. PP claims that both the […]
Confederation of All India Traders (CAIT) has said in a press release that Much against the declared spirit of GST as Good & Simple Tax, the GST has become a ‘colonial taxation system” quite away from the ground realities of business conducted in India. Full Text of Its Press Release is as follows:- 04th January, […]
