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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 […]
In the matter of Sant Ram v. Delhi State GST and Others [W.P No. 15846 of 2023 dated December 11, 2023], the esteemed Delhi High Court granted the writ petition, overturning the decision to cancel GST registration. The court emphasized the necessity for the Proper Officer to autonomously reach a conclusion as stipulated in sub-section […]
Starting March 1, 2024, the National Informatics Centre (NIC) has announced that certain GST payers must have e-invoice details to generate GST e-way bills. This requirement applies specifically to e-invoice-enabled taxpayers involved in B2B and export transactions. However, for other transactions like B2C, the e-way bill process remains unchanged, operating as usual. Currently, businesses with […]
The Madras High Court has directed the reinstatement of Goods and Service Tax (GST) registrations that were previously cancelled due to non-payment of tax. However, revival is contingent upon clearing any outstanding tax dues. M/S Smt Ready Mix Concrete, the petitioner in this case, contested the actions of the 1st respondent. They aimed to invalidate […]
Section 74(1) of the Central Goods and Services Tax Act, 2017 states that if the proper officer suspects non-payment, short payment, erroneous refund, or wrongful availing/utilization of input tax credit due to fraud, willful misstatement, or suppression of facts to evade tax, they must serve a notice to the person liable for the unpaid tax […]
The government is exploring the inclusion of electricity within the goods and services tax (GST) framework. The Union Power Ministry is actively assessing its potential effects on various fronts such as industry, state revenues, and household electricity expenses. Historically, electricity, along with commodities like petrol, diesel, and natural gas, has existed outside the realm of […]
The decision to cancel the GST registration with the retrospective effect should be based on certain objective criteria, the Delhi High Court ruled. Justice Vibhu Bakhru and Justice Amit Mahajan noted that the petitioner’s GST registration was revoked due to a six-month lapse in filing returns, despite the petitioner regularly fulfilling this requirement during that […]
A GST assessee is permitted by the Bombay High Court to amend the bonafide mistake in the GST Form GSTR-1 beyond the set time duration. The petition contested a communication dated 27th September 2023 from the respondent-Deputy Commissioner, State Tax. In response to the petitioner’s application to modify or amend form GSTR-1 for the financial […]
The Delhi High Court has set aside the special judge’s instructions to carry out an extensive investigation by the GST department in the absence of any strict provisions. The panel comprising Justice Vibhu Bakhru and Justice Amit Mahajan noted that, besides the directions given on April 5, 2023, there were no justifications for the respondent […]
