Goods and Services Tax - Activities of GST are technology driven where the taxpayer has to go through various instructions to migrate, especially in the initial stage. Therefore, it becomes improbable to expect the transition to be smooth as claimed by the Revenue....
Read MoreGoods and Services Tax - Unutilised ITC is an asset and a statutory right in the hands of the dealer that cannot be defeated by any procedural rules on account of technical glitches. Further held that, granting an opportunity of hearing is only to enable the process of decision-making simpler and it is one of the basic principles of natural justice and such techn...
Read MoreGoods and Services Tax - Supreme Court (SC) Judgment dated 8.3.2021 on Limitation period─Analysis & Impact on Transitional Credit – In the wake of Covid-19 pandemic Looking to the onset of COVID-19 pandemic and various measures taken by the Govt. to curb COVID-19, from time to time, the Hon’ble Supreme Court took suo motu Cognizance for Extension of...
Read MoreGoods and Services Tax - CESTAT Ahmedabad, set aside the order passed by the Commissioner (Appeals) rejecting the refund claim of excess paid Service Tax of INR 1,61,203/- on the ground of time barred. Held that, the time period for claiming the excess Service Tax paid under GST TRAN-1 is to be counted from date of its reversal. Hence, the same is not time barred...
Read MoreGoods and Services Tax - The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner [W.P. No. 29676 of 2019 dated November 6, 2020] has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are entitled to, while allowing them to rectify and correct Form GSTR-1 for the […]...
Read MoreGoods and Services Tax - Notice from CGST department for Audits + Verification of Transition Credit: It is seen in last 15 days that CGST department is issuing Notices for Audits and Transition credit. Most of the information sought from taxpayers is already with the department in electronic form and it is only a repetition of work. Also, in current COVID-19 scen...
Read MoreGoods and Services Tax - The GST Policy Wing has vide its Letter dated 22.06.2020 issued its comments on Writ Petitions relating to Transitional Provisions. On the specific issue of credit of CVD and SAD paid on non-fulfilment of export obligations in Advance Authorisation Schemes which was the subject matter of my article last week, the comments of the Policy [&...
Read MoreG & C Infra Innovations Vs Union of India (Kerala High Court) - G & C Infra Innovations Vs Union of India (Kerala High Court) Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal. Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit T...
Read MoreVetrivel Explosives Pvt. Ltd. Vs Union of India (Madras High Court) - Vetrivel Explosives Pvt. Ltd. Vs Union of India (Madras High Court) Judgement The Madras High Court has held that credit which remained unutilized on the date of accident in the regular returns filed by the Petitioner, shall be allowed to the Petitioner either by way of suitable credit entry in the ...
Read MoreAshoka Buildcon Ltd. Vs Union of India (Bombay High Court) - Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court) HC held that Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to file the same online, it shall be filed manually. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1 In all these matters, the...
Read MoreThe British Motor Car Company (1934) Pvt Ltd Vs Assistant Commissioner (Delhi High Court) - Respondents were directed to either re-open the online portal so as to enable the Petitioners to file TRAN-I form electronically for claiming tax credit or to accept the same manually on or before 30.06.2021 and process the same in accordance with law....
Read MoreVikas Elastochem Agencies Private Limited Vs Deputy Commissioner Central Excise & GST (Madras High Court) - Vikas Elastochem Agencies Private Limited Vs Deputy Commissioner Central Excise & GST (Madras High Court) No doubt, the petitioner was required to file GST Tran 1 with correct information. However, the Courts have taken note of the fact that there were difficulties in making proper declarations ...
Read MoreF.No.276/262/2015-CX.8A (Pt. III) - (27/10/2020) - References have been received in the Board regarding the action required to be taken by CGST Commissionerates in respect of adverse orders of Hon’ble High Courts, wherein the taxpayer is assigned to the respective State tax administration....
Read MoreF. No. CBEC-20/10/11/2019-GST/1001 - (22/06/2020) - As you are aware that a number of writ petitions/PILs/appeals have been or are being filed in the various High Court(s) by taxpayers who were not able to carry forward or transition the accumulated CENVAT credit under the erstwhile regime to GST regime due to non-filing of TRAN- 1/ TRAN-2 within due...
Read MoreOrder No. 01/2020-GST - (07/02/2020) - Order-01/2020-GST dated 07th February, 2020– Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2020, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the...
Read MoreF.No. CBEC-20/10/16/2018-GST (Pt. I)/352 - (04/02/2020) - Transitional Credit - Ensuring uniformity in the procedure to be followed by the field formations for examining and forwarding the representations of the taxpayers to GSTN on issues pertaining to technical glitches on common portal...
Read MoreG & C Infra Innovations Vs Union of India (Kerala High Court) -
Vetrivel Explosives Pvt. Ltd. Vs Union of India (Madras High Court) -
Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court) -
The British Motor Car Company (1934) Pvt Ltd Vs Assistant Commissioner (Delhi High Court) -
Vikas Elastochem Agencies Private Limited Vs Deputy Commissioner Central Excise & GST (Madras High Court) -
Union of India Vs Asaid Paints Limited (Karnataka High Court) -
Pioneer Carbide Pvt. Ltd. Vs Union of India (Meghalaya High Court) -
Eid Parry (India) Limited Vs Union of India (Karnataka High Court) -
Bharat Heavy Electricals Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) -
Nagorao Auto Engineering Works Vs Union of India (Chhattisgarh High Court) -