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Order to cancel GST registration without specifying reason is not sustainable

September 1, 2023 1602 Views 0 comment Print

Singla Exports Vs Central Board of Indirect Taxes And Customs & Ors. (Delhi High Court) In a significant judgment, the Delhi High Court in Singla Exports v. Central Board of Indirect Taxes and Customs & Ors [W.P.(C) 2732 of 2023 dated August 09, 2023] has set aside an automated order which led to the cancellation […]

Appellant Isn’t an Intermediary Without Facilitating Third-Party Services

September 1, 2023 1410 Views 0 comment Print

Delhi High Court rules in Boks Business Services Pvt Ltd Vs CGST on determining ‘intermediary’ under the IGST Act. Understand the principal service provider role.

Duly accounted cash sales during demonetization cannot be treated as unexplained cash credit

September 1, 2023 1389 Views 0 comment Print

Analysis of the ITAT Chennai’s ruling in Micky Fireworks Vs ACIT, focusing on the debate around unexplained cash under Section 68 during the demonetization period.

Goods exempted from e-way bill requirements can’t be detained for lacking e-way bill

September 1, 2023 1518 Views 0 comment Print

Analysis of J.K. Cement Ltd. vs State Of U.P. case where goods detained for e-way bill were exempted at the relevant time. Insights into Allahabad High Court’s decision.

Entire GST Refund Can’t Be Denied Due to One Supplier’s Irregularity

September 1, 2023 726 Views 0 comment Print

Analysis of Delhi HC judgment on GST refund where a supplier was found non-existent. A pivotal decision ensuring rightful GST claims aren’t denied.

Satellite derived 3D model services – OIDAR or Export of Services?

August 31, 2023 750 Views 0 comment Print

Globolive 3D Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court recently delved into a significant issue concerning the nature of Satellite derived 3D model services. The core matter revolved around whether such services should be categorized as Online Information Database Access or Retrieval (OIDAR) services or considered as an […]

Section 67(2) of CGST Act doesn’t grant officers authority for cash seizures

August 31, 2023 1716 Views 0 comment Print

In Rajeev Chhatwal vs Commissioner of Goods and Services Tax (East), case, Delhi High Court addressed contentious issue of whether officers have authority under Section 67(2) of CGST Act to seize cash.

Writ Maintainable for Authority’s Jurisdictional Error & Violation of Natural Justice

August 31, 2023 1413 Views 0 comment Print

In present facts of the case, the Hon’ble High Court observed that writ under Article 226 would be maintainable if the Order has been passed beyond the Show Cause Notice as the action of an authority is wholly without jurisdiction and contrary to the principles of natural justice and in such case the Petitioners should not be relegated to an alternative remedy.

Jharkhand HC Quashes CCL’s Arbitrary Earnest Money Forfeiture, Orders Release

August 31, 2023 429 Views 0 comment Print

Overview of the Jharkhand High Court’s ruling on Atibir Industries’ earnest money forfeiture by Central Coalfields. Dive into the key arguments, analysis, and outcomes.

Delhi HC stays Income Tax Reassessment Against Oxfam India

August 31, 2023 555 Views 0 comment Print

Delhi High Court intervenes in Oxfam India’s tax reassessment case, issuing a stay on proceedings. A comprehensive analysis of the Delhi HC order and its implications.

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