Our Knowledge Hub: Newsletters & Legal Updates

7 days ago

Limitation Act's Section 5 Cannot Override CGST Act's Appeal Timeline: No Condonation Beyond 3+1 Months Period, Rules Delhi High Court

The Hon'ble High Court of Delhi in A ddichem Speciallity LLP v. Special Commissioner I, Department of Trade and Taxes [W.P.(C) 14279/2024...

Delhi High Court Allows Input Tax Credit on Telecom Towers: Major Win for Telecom Companies in GST Battle

Jan 6

Indirect Tax

Delhi High Court Allows Input Tax Credit on Telecom Towers: Major Win for Telecom Companies in GST Battle

The Hon'ble Delhi High Court in Bharti Airtel Limited & Ors. v. Commissioner, CGST Appeals-1 Delhi & Ors. [W.P.(C) 13211/2024, 14710/2024...

55TH GST COUNCIL MEETING - COMPREHENSIVE ANALYSIS OF RECOMMENDATIONS

Dec 24, 2024

Indirect Tax

55TH GST COUNCIL MEETING - COMPREHENSIVE ANALYSIS OF RECOMMENDATIONS

Introduction: The 55th GST Council Meeting, held in Jaisalmer, Rajasthan under the chairpersonship of Union Finance Minister Smt. Nirmala...

GST Amnesty Scheme 2024: A Comprehensive Guide to Section 128A - Understanding Waiver of Interest and Penalties

Nov 2, 2024

Indirect Tax

GST Amnesty Scheme 2024: A Comprehensive Guide to Section 128A - Understanding Waiver of Interest and Penalties

## Introduction In a significant move to provide relief to taxpayers, the government has introduced a comprehensive GST Amnesty Scheme...

Court dismisses writ petition against GST attachment, uncovers potential fraud

Oct 23, 2024

Indirect Tax

Court dismisses writ petition against GST attachment, uncovers potential fraud

The Hon'ble High Court of Bombay in Chotu Lal v. Union of india [WRIT PETITION NO.8631 OF 2023, August 26, 2024] dismissed a writ...

GST demand order sets aside, emphasizing the importance of proper notice service beyond GST portal uploads

Oct 19, 2024

Indirect Tax

GST demand order sets aside, emphasizing the importance of proper notice service beyond GST portal uploads

The Hon'ble High Court of Madras in Tvl. K.S. Granite v. Assistant Commissioner (ST) [W.P. NO. 21451 OF 2024, August 7, 2024] held that...

Supreme Court judgment redefines 'plant or machinery' under GST, potentially allowing ITC for shopping malls

Oct 12, 2024

Indirect Tax

Supreme Court judgment redefines 'plant or machinery' under GST, potentially allowing ITC for shopping malls

The Hon'ble Supreme Court of India in Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. &...

GST appeal allowed despite delay and technical issues - Technical Glitch Doesn't Doom GST Appeal

Oct 3, 2024

Indirect Tax

GST appeal allowed despite delay and technical issues - Technical Glitch Doesn't Doom GST Appeal

The Hon'ble High Court of Madras in M/s.Shivpad Engineers Pvt. Ltd. v. The Deputy Commissioner (ST) [ W.P.No .26655 of 2024, September...

GST authorities must follow CGST Act procedures for prosecution, quashing FIR filed under IPC without proper sanction

Sep 25, 2024

Indirect Tax

GST authorities must follow CGST Act procedures for prosecution, quashing FIR filed under IPC without proper sanction

The Hon'ble High Court of Madhya Pradesh in Deepak Singhal v. Union of India [W.P. NO. 21645 OF 2024, August 30, 2024] held that where a...

Condonation of delay allowed for GST registration revocation, subject to payment of dues

Sep 24, 2024

Indirect Tax

Condonation of delay allowed for GST registration revocation, subject to payment of dues

The Hon'ble High Court of Orissa in Bimal Kishore Sahu v. Additional Commissioner, GST (Appeals) [W.P.(C) NO. 20383 OF 2024, September 2,...

Notices on Portal Without Proper Intimation Invalid

Sep 17, 2024

Indirect Tax

Notices on Portal Without Proper Intimation Invalid

The Hon'ble High Court of Madras in Tvl. Zulaikha Motors (P.) Ltd. v. Assistant Commissioner (ST) W.P. NO. 22045 OF 2024 dated August...

Interim protection to GST taxpayer for late ITC claim, considering proposed amendments in Finance Bill 2024

Sep 1, 2024

Indirect Tax

Interim protection to GST taxpayer for late ITC claim, considering proposed amendments in Finance Bill 2024

The Hon'ble High Court of Calcutta in W.P.A. No. 15304 Cart Infralog Ltd. v. Assistant Commissioner of CGST & CX dated JULY 29, 2024 ...

GST registration cancellation notices must provide specific reasons

Aug 27, 2024

Indirect Tax

GST registration cancellation notices must provide specific reasons

The Hon'ble High Court of Delhi in Prince Garg v. Avato Ward 63 State Goods and Service Tax & Anr. [W.P.(C) 10953/2024 dated August 8,...

Court rules against retrospective GST registration cancellation without proper notice

Aug 26, 2024

Indirect Tax

Court rules against retrospective GST registration cancellation without proper notice

The Delhi High Court in Alibaba Enterprises v. Sales Tax Officer Class-II/AVATO Ward-83 W.P. (C) No. 10498 of 2024 dated [August 1, 2024]...

Bona fide purchasing dealers can't be denied Input Tax Credit under GST for supplier's tax deposit failures

Aug 23, 2024

Indirect Tax

Bona fide purchasing dealers can't be denied Input Tax Credit under GST for supplier's tax deposit failures

The Gauhati High Court in N ational Plasto Moulding v. State of Assam and Others (WP(C)/2863/2022) and connected matters, decided on...

Court Upholds Natural Justice: GST Authority Must Consider Previous Replies Before Issuing New Notices

Aug 14, 2024

Indirect Tax

Court Upholds Natural Justice: GST Authority Must Consider Previous Replies Before Issuing New Notices

The Hon'ble Allahabad High Court in Radiant Cash Management Services Ltd. v. Deputy Commissioner, State Tax, Writ - C No. 6394 of 2024 ,...

Bail to accused in GST fake firm case after completion of investigation and filing of charge sheet. Understand the legal implications and bail criteria in GST fraud cases.

Aug 11, 2024

Indirect Tax

Bail to accused in GST fake firm case after completion of investigation and filing of charge sheet. Understand the legal implications and bail criteria in GST fraud cases.

The Hon'ble Bombay High Court in Sanket v. Director General of Goods and Service Tax Intelligence (BA) No. 585 of 2024 dated 28-06-2024...

GST penalty quashed for e-way bill error in the delivery address. Ruling emphasizes human mistakes don't equate to tax evasion

Aug 10, 2024

Indirect Tax

GST penalty quashed for e-way bill error in the delivery address. Ruling emphasizes human mistakes don't equate to tax evasion

The Hon'ble Allahabad High Court in Uttam Electric Store v. State of U.P. [Writ Tax No. 153 of 2021 [26-07-2024] held that where an...

Court acknowledges small business's difficulty in monitoring web portal additional notices

Aug 5, 2024

Indirect Tax

Court acknowledges small business's difficulty in monitoring web portal additional notices

The Hon'ble High Court of Madras in New Grace Computers v. State Tax Officer W.P. (MD) NOS. 11638 & 11626 OF 2024 dated June 4, 2024 set...

No GST on recovering joining bonuses, retention bonuses, WFH allowances, or TAP expenses when employees leave early

Jul 16, 2024

Indirect Tax

No GST on recovering joining bonuses, retention bonuses, WFH allowances, or TAP expenses when employees leave early

The Hon'ble Authority for Advance Ruling in Karnataka in Advance Ruling No. KAR ADRG 31/2024 Dated: 02.07.2024 held that GST is not...

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Our Knowledge Hub: Newsletters & Legal Updates

Limitation Act's Section 5 Cannot Override CGST Act's Appeal Timeline: No Condonation Beyond 3+1 Months Period, Rules Delhi High Court

Delhi High Court Allows Input Tax Credit on Telecom Towers: Major Win for Telecom Companies in GST Battle

55TH GST COUNCIL MEETING - COMPREHENSIVE ANALYSIS OF RECOMMENDATIONS

GST Amnesty Scheme 2024: A Comprehensive Guide to Section 128A - Understanding Waiver of Interest and Penalties

Court dismisses writ petition against GST attachment, uncovers potential fraud

GST demand order sets aside, emphasizing the importance of proper notice service beyond GST portal uploads

Supreme Court judgment redefines 'plant or machinery' under GST, potentially allowing ITC for shopping malls

GST appeal allowed despite delay and technical issues - Technical Glitch Doesn't Doom GST Appeal

GST authorities must follow CGST Act procedures for prosecution, quashing FIR filed under IPC without proper sanction

Condonation of delay allowed for GST registration revocation, subject to payment of dues

Notices on Portal Without Proper Intimation Invalid

Interim protection to GST taxpayer for late ITC claim, considering proposed amendments in Finance Bill 2024

GST registration cancellation notices must provide specific reasons

Court rules against retrospective GST registration cancellation without proper notice

Bona fide purchasing dealers can't be denied Input Tax Credit under GST for supplier's tax deposit failures

Court Upholds Natural Justice: GST Authority Must Consider Previous Replies Before Issuing New Notices

Bail to accused in GST fake firm case after completion of investigation and filing of charge sheet. Understand the legal implications and bail criteria in GST fraud cases.

GST penalty quashed for e-way bill error in the delivery address. Ruling emphasizes human mistakes don't equate to tax evasion

Court acknowledges small business's difficulty in monitoring web portal additional notices

No GST on recovering joining bonuses, retention bonuses, WFH allowances, or TAP expenses when employees leave early