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The High Court of Madras quashed the refusal of the GST Input Tax Credit (ITC) for late filing of GSTR-3B, mentioning the retrospective revision to the Central Goods and Services Tax(CGST) Act,2017. The applicant, Shanker Impexx, had contested the order passed by the first respondent dated 19.04.2023. The counsel of the petitioner said that the […]
The petitioner in the case of Maya Pradeep Kumar vs. Audit Officer approached the Kerala High Court challenging a show cause notice (Ext.P4) issued under Section 74 of the CGST/SGST Acts. The applicant claimed that they answered all audit queries in the process of the audit, the final audit report (Ext.P3) overlooked these submissions directing to the […]
The Supreme Court has upheld the constitutional validity of Sections 69 and 70 of the Goods and Services Tax Act, which grant the power to arrest and summon. The Constitutionality of these provisions was contested on the basis that the Parliament does not have the legislative competence to legislate them. It was claimed by the […]
The Apex court is to decide whether the time limit for adjudicating the show cause notice and passing an order could be extended via the issuance of the notifications u/s 168-A of the CGST Act. The same provisions provide the authority to the government to issue the notification for extending the time limit specified under […]
The Apex Court of India ruled that the employees of Maersk Line India cannot be held liable for Goods and Services Tax (GST) penalties under Section 122(1-A) and Section 137 of the Central Goods and Services Tax Act, 2017 (CGST Act). The Apex Court of India furnished a decision in a Special Leave Petition furnished […]
It was carried by the Delhi High Court that Section 129 of the Central Goods & Services Tax Act, 2017 which relates to the detention, seizure, and release of goods while in transit cannot be invoked for assessing penalties for minor breaches, like incomplete e-way bill. A division bench of Justices Yashwant Varma and Harish […]
The Central Goods and Services Tax (CGST) Act, 2017, is a foundation of the Goods and Services Tax (GST) framework of India which ensures tax administration and compliance. Section 61 among distinct provisions plays a significant role in keeping the precision and clarity of tax filings. The same blog furnishes information about section 61, along […]
It was cited under the Gauhati High Court that the summary issuance of the Show Cause Notice in GST DRC-01 cannot replace the need for issuance of Show Cause Notice u/s 73(1) of the CSGT Act. The Bench of Justice Manish Choudhury marked that “…….the issuance of the Summary of the Show Cause Notice, Summary […]
The provisional attachment u/s 83 of the CGST Act ceases post 1 year and could not be attached again without providing a fresh reason, the Rajasthan High Court mentioned. The Division Bench, including Chief Justice Manindra Mohan Shrivastava and Justice Ashutosh Kumar, was dealing with a matter in which the taxpayer contested the attachment of […]
