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Search results for: Section 74

GST Penalty Notice Issued to JSW Steel

GST Dept Imposes Penalty on JSW Steel Ltd for Non-Payment of Taxes

Steelmaker JSW Steel Ltd cited a penalty of Rs 64.47 crore that has been levied by the office of the commissioner of GST and Central Excise, Belagavi Division. The penalty is pertinent to the alleged non-payment of GST under the Reverse Charge Mechanism for mining rights payments in Karnataka in the period of July 2017 […]

Allahabad HC's Order In the Case of Agmotex Fabrics Private Limited vs. State of Uttar Pradesh

Allahabad HC: Quasi-Judicial Order Cannot Be Imposed on a Person Without an Opportunity to Be Heard

The Allahabad High Court While deciding a case relating to Input Tax Credit carried that a quasi-judicial body should furnish a chance of hearing to a person before charging obligation on them. The Division Bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit carried that as per the doctrine of audi alteram partem […]

Kerala GST AAR's Order for Airport Authority of India

GST AAR: Tax Will Be Applicable to the AAI-Adani Pact for the Airport in Thiruvananthapuram, Kerala

The Kerala bench of the GST Authority for Advance Ruling (AAR) cited that the concessionaire agreement between the AAI and Adani Thiruvananthapuram International Airport Ltd is not a ‘transfer of business’, but a supply of services and therefore is obligated to GST. The judgment of the Kerala AAR ruling is opposite to the rulings passed […]

Delhi HC's Order In Case of M/s Jain Cement Udyog vs. Sales Tax Officer

Delhi HC: Two Judgment Orders Against One SCN Cannot Be Accepted for the Same Period

It was cited by the Delhi HC that the two adjudication orders against one SCN for the same period have not been allowed. The Division Bench of Justices Yashwant Varma and Ravinder Dudeja are concerned with the matter in which a show cause notice has been given to the taxpayer under section 74 of the […]

Kerala HC's Order in the Case of K.T. Saidalavi vs. The State Tax Officer

Kerala HC Rules Issuance of Summons U/S 70 of GST Act Does Not Constitute Initiation of Proceedings U/s 6(2)(b)

It was carried by the Kerala High Court that the initiation of an inquiry or the summons issuance u/s 70 of the CGST Act could not be regarded to be the initiation of proceedings for the objective of section 6(2)(b) of the CGST Act. The Bench of Justice Gopinath P. noted that the term ‘initiation […]

GST Council Eases Rules for Export Refunds in 54th Meeting

54th Council Proposes the Removal of GST Rules 96(10), 89(4A), and 89(4B) for Exporters

Acknowledging the hardship being faced by the exporters as of restriction concerning the refund on exports, the 54th GST Council Meeting as a trade facilitation measure, recommended omission of Rule 96(10), rule 89(4A) & rule 89(4B) from CGST Rules, 2017 prospectively, where the advantage of the specified concessional/ exemption notifications is taken on the inputs. […]

20,000 GST Notices Issued for AY 2017-18 to 2021-22

GST Investigation Wing Issues 20,000 Notices Across Nation for AY 2018-22

Over 20,000 notices have been issued by the investigation arm of the GST authority all across India for the AY 2017-18 to AY2021-22, which comprises of tax demand of over Rs 80,000 crore, under the estimation. For distinct issues, the Directorate General of GST Intelligence has furnished the notices along with the alleged shortfalls in […]

New Changes in GST Law from Union Budget 2024-25

Major Key Changes of GST Law in Union Budget 2024-25

In the article, we discussed the important changes in the GST rules that are part of the union budget for 2024. The Union Budget 2024-25 was presented by the Union Minister for Finance and Corporate Affairs Smt Nirmala Sitharaman in Parliament on July 23, 2024. Latest Changes of GST Law in Union Budget 2024 Mentioned below […]

Allahabad HC's Order in Case of Excellentvision Technical Academy Pvt. Ltd. Vs State of UP

HC Emphasizes Need to Record Reasons in GST INS-01 Form Before Initiating Search U/S 67

On May 20, 2024, in the case of Excellentvision Technical Academy Pvt. Ltd. v. State of U.P. [Writ Tax No. 554 of 2023, the Allahabad High Court highlights the need for the Revenue Department to record reasons in INS-01 before initiating search proceedings under Section 67 of the Central Goods and Services Tax (CGST) Act, […]

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