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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 […]
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 […]
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 […]
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 […]
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. […]
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 […]
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 […]
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, […]
The case revolves around appeals by Sarkar Diesel & Anr. against orders by the learned Single Judge in three writ petitions, where interim relief was denied. The Calcutta High Court heard the appeals and writ petitions together. Central Issue In the Case of Sarkar Diesel The problem is whether the Joint Commissioner of State Tax, […]
