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GST NEWS

GST evasion: CBIC asks field offices to exercise maximum caution, prudence in property attachment

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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

Case Details: Particular Details 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

E invoice mandatory for registered person with turnover more than 10 crores

E- invoice mandatory for registered person having aggregate annual turnover more than Rupees 10 crores in any preceding financial year from 17-18, applicable from 1st August 2022

Recent Advance Rulings

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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?

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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.

Restriction in availment of input tax credit – Complete Analysis

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...

E invoice mandatory for registered person with turnover more than 10 crores

Service by a Clinical establishment

Waiver of late fees for delay in furnishing GSTR – 4

Proper reporting of Input in GSTR 3B

Member's Query

Important Judgements

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Weekly Updates

Sector wise GST Updates

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Government Release

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.

Case Details: Particular Details 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.

Case Details: Particular Details 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

Case Details: Particular Details 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: Particular Details 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.

Case Details: Particular 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 above...
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 the...
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: Particular Details 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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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: Particular 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.

Case Details: Particular Details 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.

Case Details: Particular Details 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.

Case Details: Particular Details Case No. Civil Writ Petition No. 9559 of 2021 (O&M) Case Name J.S....
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Keep up on our always evolving product features and technology. Enter your e-mail and subscribe to our newsletter.

Latest

Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.

Inspection Search Seizure and Arrest 0
Case Details: Particular Details Case No. WRIT. C NO. 22285 of 2019 Case Name Citykart...

Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.

Inspection Search Seizure and Arrest 0
Case Details: Particular Details Case No. WP(MD)No. 24778 of 2022 Case Name Ramki Cements Pvt...

Anticipatory Bail for offences committed under GST Act

Offences and Penalties 0
Case Details: Particular Details Case No. Bail Appln. No. 3771 of 2021 Case Name Tarun Jain...

Popular

Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.

Inspection Search Seizure and Arrest 0
Case Details: Particular Details Case No. WRIT. C NO. 22285 of 2019 Case Name Citykart...

Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.

Inspection Search Seizure and Arrest 0
Case Details: Particular Details Case No. WP(MD)No. 24778 of 2022 Case Name Ramki Cements Pvt...

Anticipatory Bail for offences committed under GST Act

Offences and Penalties 0
Case Details: Particular Details Case No. Bail Appln. No. 3771 of 2021 Case Name Tarun Jain...

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