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The West Bengal Authority for Advance Ruling (AAR) in a ruling has determined that Polyvinyl Chloride (PVC) raincoats shall be categorized under HSN 3926 as plastic articles and attract a Goods and Services Tax (GST) of 18%. The AAR ruling came following an application filed by Aristocrat Industries Private Limited (Aristocrat), a Kolkata-based manufacturer that […]
The Karnataka High Court has directed the state tax department to refund the GST Input Tax Credit (ITC), ruling that it cannot be denied solely due to the non-issuance of a credit note by the other party to the contract. It was contended by the revenue department that the order of the Single Judge whereby […]
The Telangana High Court stated that GST show cause notices and orders lacking the proper officer’s signature cannot withstand judicial scrutiny. The Division Bench of Acting Chief Justice Sujoy Paul and Justice Renuka Yara noted that “since Rule and prescribed Forms mandate requirement of signature of Proper Officer, its violation makes the notice/order vulnerable. Any […]
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 New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that goods imported into a Special Economic Zone (SEZ) must be used for authorized operations; if such goods are instead sold in the Domestic Tariff Area (DTA), applicable duties must be paid. According to Section 51 of the Special […]
It was ruled by Allahabad High Court that the only absence of an e-tax invoice as of the technical issue in the Goods and Services Tax (GST) portal does not direct to tax evasion if all the other transit documents are in place. The ruling was issued in response to a writ petition filed by […]
The Kerala High Court has ruled that Article 226 cannot be invoked against a show cause notice issued u/s 74 of the CGST Act at a preliminary stage. “Article 226 of the Constitution of India is not meant to be used to break the resistance of the Revenue in this fashion. In the exercise of […]
In India, the Goods and Service Tax (GST) was introduced for diverse assessment provisions. The tax collection and legislation process. The provisional attachment of bank accounts u/s 83 of the CGST Act 2017 is one of the most controversial parts of GST enforcement. The same blog tries to look into the statutory framework that regulates […]
It was said by the Kerala High Court that consolidated Show cause notice engaging diverse assessment years could be furnished when the common period of adjudication is there. “Issuing a consolidated show cause notice covering various financial/assessment years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under […]
