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GST NEWS
Fake GST invoice racket: 357 arrested so far, including 12 CAs
In the fake GST invoices fraud, the DGGI had apprehended 357 people comprising 12 Chartered Accountants (CA), an advocate, and a company secretary (CS). The...
Demands and Recovery
Demand of interest on delayed payments of tax without considering the detailed submission of Noticee is not sustainable.
Case Details:
Particular
Details
Case No.
Civil Writ Petition No. 12419 and 12416 of 2022
Case Name
Hindustan Construction Company Ltd. v. Union of India
Court
Rajasthan High Court
Date of Judgement
15-12-2022
Citation
GIG-CLS-0079
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Issue- In...
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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
admin -
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
admin -
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
Weekly Updates
Sector wise GST Updates
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...
Latest Articles
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
Â
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.
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
Â
Issue- In the...
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 Cables (P.) Ltd. v. State of Jharkhand
Court
Jharkhand High Court
Date of Judgement
21-02-2023
Citation
GIG-CLS-0096
Â
Issue- In the above case,...
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 v. Deputy State Tax Officer
Court
Madras High Court
Date of Judgement
13-12-2022
Citation
GIG-CLS-0095
Â
Issue- In the above case, the petitioner...
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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. Grover Autos (P.) Ltd. v. Commissioner of Central Goods & Services Tax, Ludhiana
Court
High Court of...
Payment of Tax
Tax mistakenly paid under the column of CGST and SGST for the transactions related to IGST was to be refunded, where Assessee has already...
Case Details:
Particular
Details
Case No.
CWP NO. 8108 of 2021 (O & M)
Case Name
SBI Cards & Payment Services Ltd. v. Union of India
Court
High Court of Punjab & Haryana
Date of...
Refunds
Department cannot misuse the provision of Section 54(10) of the CGST Act by rejecting the Refund even if the Investigation is pending.
Case Details:
Particular
Details
Case No.
Writ Petition No. 3793 of 2021
Case Name
Evertime Overseas (P.) Ltd. v. Union of India
Court
Bombay High Court
Date of Judgement
08-10-2021
Citation
GIG-CLS-0092
Â
Issue- In the above case, the...
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Some Important
GST NEWS
GST on Refundable interest free deposit
Rajkot Nagarik Sahakari Bank Ltd, In re
Ruling by:...
GST NEWS
Daimler Financial Services India (P.) Ltd, In re [16/AAR/2019]
Facts:
M/s. Daimler Financial Services India (P.) Ltd. (‘DFSI’) was...
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...