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GST evasion: CBIC asks field offices to exercise maximum caution, prudence in property attachment
The CBIC has given direction to its officers to take utmost caution in cases of attachment of property. It said that such remedy can be...
Administration
Power of Vigilance and Enforcement officers
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Case No.
W.P. NOS. 6599 and 6601 of 2023
Case Name
Sudhakar Traders v. State of Andhra Pradesh
Court
High Court of Andhra Pradesh
Date of Judgement
25-04-2023
Citation
CLS:0077
Issue- In the...
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GST UPDATES
Toll tax paid by the rent a cab supplier shall be exigible to GST
As per provisions of Section 15 (2) (c) of...
GST UPDATES
Declaration of Taxable turnover in form GSTR 3B by E commerce operator
According to Section 2(44) of CGST Act, 2017, ‘Electronic...
Recent Advance Rulings
20% limit under Rule 36(4) is to be seen Act wise and no refund of amount deposited
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The new Rule 36(4) has created waves across all assessees. For the first time, a serious examination of...
Rule 36(4) – Is it intra vires the Act?
admin -
While Rule 36 provides for the condition of entitlement, Section 49 read with Rule 86 provides for as to how much ITC shall be credited to the electronic credit ledger. There is a big difference between entitlement and crediting of amounts to the ledger. Any restriction on entitlement should be brought by way of Section 16, while any restriction on the crediting of such amount in the electronic credit ledger should be brought vide Section 49. The Sub Rule provides for the restricting the entitlement itself (as it forms part of Rule 36), which means that ITC which was otherwise available to him has been made ineligible merely on account of non uploading of details by the supplier.
GST Updates
Declaration of Taxable turnover in form GSTR 3B by E commerce operator
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According to Section 2(44) of CGST Act, 2017, ‘Electronic Commerce means the supply of goods and services or both, including digital products...
Member's Query
Important Judgements
Weekly Updates
Sector wise GST Updates
Offences and Penalties
Anticipatory Bail for offences committed under GST Act
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Case No.
Bail Appln. No. 3771 of 2021
Case Name
Tarun Jain...
Refunds
Merely Assessee has availed higher drawback rates under Column A of the of Customs Notification No. 131/2016, dated 31-10-2016 does not keep away Assessee...
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Case No.
WP (C) NO. 2694 of 2019
Case Name
TMA...
Levy and Collection of Tax
State was not liable to pay service tax on amount received for providing securities to various banks being the duty of the state.
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Case No.
CWP NO. 17118 of 2013 (O&M)
Case Name
State...
Levy and Collection of Tax
Government of Rajasthan has power to charge tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 from its members post GST...
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Case No.
Civil Writ Petition No. 1451 of 2018
Case...
Offences and Penalties
Tax and Penalty could not be imposed without taking into consideration the documents which proves the vehicle has reached the destination location.
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Case No.
Writ Petition No. 17297 of 2021 (T-RES)
Case...
Latest Articles
Inspection Search Seizure and Arrest
Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.
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Case No.
WRIT. C NO. 22285 of 2019
Case Name
Citykart Retail Pvt. Ltd. v. Commissioner Commercial Tax U.P. Gomti Nagar
Court
Allahabad High Court
Date of Judgement
06-09-2022
Citation
GIG-CLS-0104
Issue- In...
Inspection Search Seizure and Arrest
Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.
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Case No.
WP(MD)No. 24778 of 2022
Case Name
Ramki Cements Pvt Ltd represented by its Director v. The State Tax Officer Virudhunagar Roving Squad Virudhunagar
Court
Madras High...
Offences and Penalties
Anticipatory Bail for offences committed under GST Act
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Case No.
Bail Appln. No. 3771 of 2021
Case Name
Tarun Jain v. Directorate General of GST Intelligence (DGGI)
Court
Delhi High Court
Date of Judgement
26-11-2021
Citation
GIG-CLS-0102
Issue- In the above case,...
Refunds
Merely Assessee has availed higher drawback rates under Column A of the of Customs Notification No. 131/2016, dated 31-10-2016 does not keep away Assessee...
Case Details:
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Case No.
WP (C) NO. 2694 of 2019
Case Name
TMA International (P.) Ltd. v. Union of India
Court
Delhi High Court
Date of Judgement
26.03.2021
Citation
GIG-CLS-0100
Issue- In the above case,...
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Levy and Collection of Tax
State was not liable to pay service tax on amount received for providing securities to various banks being the duty of the state.
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Details
Case No.
CWP NO. 17118 of 2013 (O&M)
Case Name
State of Punjab v. Union of India
Court
High Court of Punjab & Haryana
Date of Judgement
13-09-2018
Citation
GIG-CLS-0099
Issue- In the...
Levy and Collection of Tax
Government of Rajasthan has power to charge tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 from its members post GST...
Case Details:
Particular
Details
Case No.
Civil Writ Petition No. 1451 of 2018
Case Name
Imarti Lakdi Vyapari Sansthan, Jodhpur v. State of Rajasthan
Court
Rajasthan High Court (Jodhpur)
Date of Judgement
29-10-2018
Citation
GIG-CLS-0098
Issue- In...
Offences and Penalties
Tax and Penalty could not be imposed without taking into consideration the documents which proves the vehicle has reached the destination location.
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Case No.
Writ Petition No. 17297 of 2021 (T-RES)
Case Name
M.S. Metals & Steels Ltd. v. Commercial Tax Officer
Court
Karnataka High Court
Date of Judgement
09-12-2021
Citation
GIG-CLS-0097
Issue- In the...
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Some Important
Inspection Search Seizure and Arrest
Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.
Case Details:
Particular
Details
Case No.
WRIT. C NO. 22285 of 2019
Case Name
Citykart...
Inspection Search Seizure and Arrest
Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.
Case Details:
Particular
Details
Case No.
WP(MD)No. 24778 of 2022
Case Name
Ramki Cements Pvt...
Offences and Penalties
Anticipatory Bail for offences committed under GST Act
Case Details:
Particular
Details
Case No.
Bail Appln. No. 3771 of 2021
Case Name
Tarun Jain...
Refunds
Merely Assessee has availed higher drawback rates under Column A of the of Customs Notification No. 131/2016, dated 31-10-2016 does not keep away Assessee...
Case Details:
Particular
Details
Case No.
WP (C) NO. 2694 of 2019
Case Name
TMA...
Levy and Collection of Tax
State was not liable to pay service tax on amount received for providing securities to various banks being the duty of the state.
Case Details:
Particular
Details
Case No.
CWP NO. 17118 of 2013 (O&M)
Case Name
State...
Levy and Collection of Tax
Government of Rajasthan has power to charge tax/cess payable under the provisions of Rajasthan Agriculture Produce Marketing Act, 1961 from its members post GST...
Case Details:
Particular
Details
Case No.
Civil Writ Petition No. 1451 of 2018
Case...
Offences and Penalties
Tax and Penalty could not be imposed without taking into consideration the documents which proves the vehicle has reached the destination location.
Case Details:
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Details
Case No.
Writ Petition No. 17297 of 2021 (T-RES)
Case...
Transitional Provisions
Transition of Excess TDS available from Pre-GST Regime to Post-GST Regime.
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Case No.
W.P. (T) NO. 4572 of 2021
Case Name
Anvil...
Inspection Search Seizure and Arrest
Expired E-way bill does not mean that such movement is meant for tax evasion.
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Case No.
W.P. NO. 32960 of 2022
Case Name
Tvl.Thiruvannamalaiyar Transport...
Appeals and Revision
Adjudicating Authority shall not take any coercive action where matter was already moved in the Appellate Authority.
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Case No.
Civil Writ Petition No. 9559 of 2021 (O&M)
Case Name
J.S....