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The Delhi High Court allowed Delhi Sales Corporation to pay a fine u/s 74(5) related to the Goods and Services Tax, even after they had received a SCN notice U/S 74(8) asking them to explain why they should not be penalised. A panel of judges, Justices Prathiba M. Singh and Shail Jain, noted that the […]
A significant ruling by the Allahabad High Court has clarified that GST authorities do not have the power to initiate proceedings under Section 73 to levy tax on payments received post-GST if the work was actually completed during the VAT regime. The Context: In this specific case, the petitioner, who works under a work contract, […]
The Madurai Bench of the Madras High Court has determined that a best judgment assessment issued to a non-filer under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, is automatically withdrawn upon the submission of a valid return by the registered taxpayer, regardless of whether this submission occurs beyond the stipulated […]
The Allahabad High Court ruled that goods transported with a valid and authentic GST e-way bill cannot be detained or seized. The Court strongly criticised the department for subjecting a registered taxpayer to unnecessary litigation despite full compliance with GST requirements. The applicant, M/s Prostar M Info Systems Limited, is supplying UPS systems, batteries, and […]
The Allahabad High Court, in a ruling, held that u/s 130 of the Central Goods and Services Tax Act, 2017, the proceedings dealing with confiscation of goods cannot be invoked only because excess stock is encountered in a survey. The court held that where stock discrepancies emerge, the appropriate statutory method is Section 73 or […]
The Delhi High Court, in a case involving retrospective cancellation of registration despite an amended place of business, directed that “the GST Department may re-inspect the petitioner’s new premises and obtain a physical inspection report”. The Division Bench, including Justice Prathiba M. Singh and Justice Shail Jain, cited that the officials of the GST Department […]
The applicant is a trader transporting goods dated 21.12.2021, a tax invoice was issued, but because of a technical glitch, the e-way bill cannot be generated quickly. The e-way bill was generated at 10:59 AM on 21.12.2021. On the same the vehicle was intercepted by the GST Mobile Squad at 11:29 AM. The e-way bill […]
In the present digital-first business world, beyond traditional paper filings and manual entries, tax compliance has evolved immensely. The Goods and Services Tax (GST) rollout in India has transformed the indirect tax landscape by easing the procedure through digital platforms. Digital transformation carries responsibilities for the protection of sensitive business and financial data. Assuring data […]
The Gujarat High Court, in an order issued a notice on a petition contesting the constitutional validity of the second and third provisions of Section 16(2) of the GST Act, which require the reversal of GST ITC when payment to the supplier is not filed within 180 days. The applicant, Priya Blue Industries Pvt Ltd, […]
