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Certain clarifications and confirmations for the future start of the functioning of the GST appellate tribunals have been made by Revenue Secretary Sanjay Malhotra. Between taxpayers and the tax system, the tribunal is to address the problems and is gearing up to initiate its proceedings in July or August. Mr. Malhotra is feeling positive about […]
In the case of Vardan Associates Pvt. Ltd. vs. Assistant Commissioner of State Tax Central Section & Ors, the Supreme Court of India provided a judgment. The case concerns the transportation of goods and the levying of penalties after the expiry of the E-way bill validity. The Court declined the penalty levied on the appellant […]
The Calcutta High Court in a recent statutory development has provided a significant judgment for the case of Sunil Kumar Poddar vs. Additional Commissioner (Appeal) pertinent to the rejection of a Goods and Services Tax (GST) refund. The applicant has been involved in zero-rated goods supply asking for a refund of the unused ITC however […]
Overview of GSTR-1 Recently the Bombay High Court addressed issues connected to GST returns in the case of Anvita Associates vs. Union of India. The applicant asks for relief for the inadvertent errors in GSTR-1 filings, especially following the supply to Mahindra Logistics. The decision of the court has permitted the amendment of the error […]
Manisha Gupta Prop Varun Enterprises Vs Union of India Through Secretary Ministry of Finance & Ors (Delhi High Court) On the retrospective cancellation of Goods and Services Tax (GST) registration, the legal battle in Manisha Gupta Prop Varun Enterprises vs. Union of India sheds light concerning about the procedure of integrity and objective criteria. The […]
A new show cause notice has been issued via the GST for Rs 66.7 cr, as per the reports from Star Health and Allied Insurance Co Ltd. The two orders amounting to Rs 17.9 crore and around Rs 103.7 crore respectively, were obtained from the GST authorities, Tamil Nadu for the years 2018-19 and 2019-20, […]
The Central Board of Indirect Taxes, Ministry of Finance to acknowledge extending the advantage of time extension to file a petition under section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the Act, Allahabad High Court rendered. On 2nd November 2023, the Central Board […]
On Monday, the Delhi High Court affirmed the constitutional validity of the anti-profiteering provisions within the Goods and Services Tax (GST). Over 100 companies, including Hindustan Unilever, Patanjali, Jubilant Foodworks, and Phillips, had filed petitions challenging these provisions. The court ruled that these provisions specifically address the necessity for a proportional reduction in prices when […]
The Lucknow Bench of the Allahabad High Court held that before passing any adverse order, such as imposing tax or penalty, the opportunity of hearing is mandatory under Section 75(4) of the Uttar Pradesh Goods and Service Tax Act, 2017. Section 75(4) of the UPGST Act provides that an opportunity for a hearing must be […]