Category: GST-Disputes
GST appeals can’t be rejected for non-supply of certified copies of an order in violation of natural justice
Expiry of E-way bill lesser than a day due to Reason Beyond Control is Excusable: Calcutta HC Deletes Penalty
Clipped from: https://www.taxscan.in/expiry-of-e-way-bill-lesser-than-a-day-due-to-reason-beyond-control-is-excusable-calcutta-hc-deletes-penalty/301071/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Expiry%20of%20E-way%20bill%20lesser%20than%20a%20day%20due%20to%20Reason%20Beyond%20Control%20is%20Excusable:%20Calcutta%20HC%20Deletes%20Penalty The Calcutta High Court deleted the penalty on the expiry of an e-way bill lesser than a day due to a reason beyond the control
Provisions of section 56 of CGST Act mandates payment of interest in case of delayed refund
https://taxguru.in/goods-and-service-tax/provisions-section-56-cgst-act-mandates-payment-interest-case-delayed-refund.html Clipped from: https://taxguru.in/goods-and-service-tax/provisions-section-56-cgst-act-mandates-payment-interest-case-delayed-refund.html Panji Engineering Private Limited Vs Union of India (Gujarat High Court) Gujarat High Court held that as per provisions of section 56
Initiation of demand of tax u/s 74 not mandatorily require scrutiny of GST return
https://taxguru.in/goods-and-service-tax/initiation-demand-tax-u-s-74-mandatorily-based-scrutiny-return.html Clipped from: https://taxguru.in/goods-and-service-tax/initiation-demand-tax-u-s-74-mandatorily-based-scrutiny-return.html Devi Traders Vs State of Andhra Pradesh (Andhra Pradesh High Court) Andhra Pradesh High Court held that initiation of demand of tax
Order cancelling GST registration passed without assigning reason is non-speaking order
https://taxguru.in/goods-and-service-tax/order-cancelling-gst-registration-passed-assigning-reason-non-speaking-order.html Clipped from: https://taxguru.in/goods-and-service-tax/order-cancelling-gst-registration-passed-assigning-reason-non-speaking-order.html Om Trading Vs State of Gujarat (Gujarat High Court) Gujarat High Court held that order for cancellation of registration passed without assigning
Goods imported separately cannot be clubbed for the purpose of classification
https://taxguru.in/custom-duty/goods-imported-separately-clubbed-purpose-classification.html Clipped from: https://taxguru.in/custom-duty/goods-imported-separately-clubbed-purpose-classification.html Baba Baidyanath Trading Company Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata held that goods imported separately by two different importers
👍👍👍👍👍👍👍HC Excludes 01.03.2020 – 28.02.2022 from GST Refund Limitation Period
https://taxguru.in/goods-and-service-tax/hc-excludes-01-03-2020-28-02-2022-gst-refund-limitation-period.html Clipped from: https://taxguru.in/goods-and-service-tax/hc-excludes-01-03-2020-28-02-2022-gst-refund-limitation-period.html Overseas Vs Union Of India And Ors (Delhi High Court) Introduction: The Delhi High Court has provided significant relief to petitioners seeking refunds
AAR cannot give ruling on question already decided by jurisdictional authority
https://taxguru.in/goods-and-service-tax/aar-ruling-question-decided-jurisdictional-authority.html Clipped from: https://taxguru.in/goods-and-service-tax/aar-ruling-question-decided-jurisdictional-authority.html In re Murshidabad Flour Mill Private Limited (GST AAR West Bengal) AAR held that Since the question raised had already been decided
5% GST applicable on Pre-Packaged & Labelled Rice up to 25 Kg for the purpose of Export: AAR
Clipped from: https://www.taxscan.in/5-gst-applicable-on-pre-packaged-labelled-rice-up-to-25-kg-for-the-purpose-of-export-aar-read-order/294007/ The Authority for Advance Ruling (AAR), Chhattisgarh bench has held that Goods and Services Tax (GST) at the rate of 5% is applicable on the
Adjudication Order Passed without Allowing Cross-Examination is Gross Violation of Natural Justice: CESTAT quashes Customs Duty Demand
Clipped from: https://www.taxscan.in/adjudication-order-passed-without-allowing-cross-examination-is-gross-violation-of-natural-justice-cestat-quashes-customs-duty-demand/292964/ The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed customs duty demand and observed that the adjudication order passed without
👍👍👍👍👍👍👍GSTN to Integrate with Account Aggregator System before July 1, 2023: Know all about Account Aggregator Network
Read More: https://www.taxscan.in/gstn-to-integrate-with-account-aggregator-system-before-july-1-2023-know-all-about-account-aggregator-network/293384/ Clipped from: https://www.taxscan.in/gstn-to-integrate-with-account-aggregator-system-before-july-1-2023-know-all-about-account-aggregator-network/293384/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=GSTN%20to%20Integrate%20with%20Account%20Aggregator%20System%20before%20July%201,%202023:%20Know%20all%20about%20Account%20Aggregator%20Network The integration between the Goods and Services Tax Network (GSTN) and the Account Aggregator (AA) system, a platform for sharing financial data, is
👍👍👍👍👍CESTAT Quashes Order as SCN Deemed Time-Barred, Issued Beyond Period of Limitation
Clipped from: https://www.taxscan.in/cestat-quashes-order-as-scn-deemed-time-barred-issued-beyond-period-of-limitation/292526/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=CESTAT%20Quashes%20Order%20as%20SCN%20Deemed%20Time-Barred,%20Issued%20Beyond%20Period%20of%20Limitation The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has quashed an order related to a service tax appeal on the grounds that the Show
Madras HC on recovery of ITC from Buyer without initiating any action against seller
https://taxguru.in/goods-and-service-tax/madras-hc-recovery-itc-buyer-initiating-action-seller.html https://taxguru.in/goods-and-service-tax/madras-hc-recovery-itc-buyer-initiating-action-seller.htmlD.Y. Beathel Enterprises Vs State Tax Officer (Madras High Court) The petitioners in this case are registered dealers with Nagercoil Assessment…
Targets Based Incentives earned by Reseller not amount to Trade Discount; 18% GST Applicable: AAAR
Clipped from: https://www.taxscan.in/targets-based-incentives-earned-by-reseller-not-amount-to-trade-discount-18-gst-applicable-aaar/290133/ While enhancing the AAR’s decision, the Maharashtra Appellate Authority for Advance Ruling (AAAR) decided that 18% Goods and Services Tax (GST) is applicable to incentives
Mineral transporters take litigation path against GST demand – The Hindu BusinessLine
https://www.thehindubusinessline.com/economy/mineral-transporters-take-litigation-path-against-gst-demand/article66986024.ece Clipped from: https://www.thehindubusinessline.com/economy/mineral-transporters-take-litigation-path-against-gst-demand/article66986024.ece Carriers and experts say such a mechanism is not justified, while tax officials rely on a circular issued last August GST demand for
Limitation Period to file Appeal begins when Order is Uploaded in GST Portal: Gujarat HC
Read More: https://www.taxscan.in/limitation-period-to-file-appeal-begins-when-order-is-uploaded-in-gst-portal-gujarat-hc/280108/ Clipped from: https://www.taxscan.in/limitation-period-to-file-appeal-begins-when-order-is-uploaded-in-gst-portal-gujarat-hc/280108/ In a major decision the Gujarat High Court ruled that the limitation period to file appeal begins when order is uploaded
How to Approach GST Notices and Show Cause Notices
Read more at: https://taxguru.in/goods-and-service-tax/approach-gst-notices-show-cause-notices.htmlCopyright © Taxguru.in https://taxguru.in/goods-and-service-tax/approach-gst-notices-show-cause-notices.html Clipped from: https://taxguru.in/goods-and-service-tax/approach-gst-notices-show-cause-notices.html Receiving a notice under the Goods and Services Tax (GST) regime can be a daunting experience for
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