CA Dr. Arpit Haldia

CA Dr. Arpit Haldia

CA Arpit Haldia (Ph.D, DISA, DIRM, CS, CWA, LLB)
is in Practice since 2002, He has been handling areas relating to Direct Tax, VAT and Audit assignments and possess special expertise in Value Added Tax in Rajasthan. He has been regularly appearing before the appellate authorities under Income Tax and Rajasthan Value Added Tax Act.

He had been awarded Ph.D. in “Comparative Study of Existing system of Sales Tax and Proposed system of Value Added Tax”. He has made an in-depth study on the subject of Goods and Service Tax. His articles on VAT, GST and direct tax have been published on various websites and have been published in local journals and news papers.

He has been a regular speaker in Seminar, Conferences and the study circle meetings organized by Various Committees of ICAI, Branches of the Institute of Chartered Accountants of India and other trade and professional bodies.

Contracts relating to Erection, Testing, and Commissioning of Solar Power Generating System and creation of a split of 70% for value of goods and 30% for value of services by way of deeming fiction- Has the deeming fiction resulted in two different time of supply being applicable on a single contract

Taxation of Contracts relating to setting up of Solar Power Generating System has been a matter of litigation since the inception of GST. The Tax Rate and whether its case of supply of goods or supply of services being an immovable property was a dust which did not seem to be settling down. As has been admitted in the agenda for the 31st GST Council...

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Levy of Penalty on Taxpayer under Section 129 for Expiry of Eway Bill when Rule 138(10) allows only the transporter to extend validity of E-way Bill

Levy of Penalty under Section 129 on the taxable person on expiry of E-way bill is a matter of huge concern for the taxpayers. The article tries to analyse that whether levy of penalty on expiry of e-way bill is justified when the statute and the allied rules only provide for the transporter to extend the validity of E-way bill. Whether Taxpayer can be made...

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Section 50-Payment of Interest in GST- Subtle differences in the language being used in the Statue regarding Interest Payable-Part-2

Calculation of Interest payable in GST has been a point of discussion for long and dust does not seems to be settling as of now in the very near future. This article is an attempt to highlight the difference in the language used in the Statute regarding the calculation of Interest wherein Situation-1-Relevant Provision refers to the interest payable under section 50 of CGST Act...

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Is Section 50(1) applicable and Interest to be paid on ITC Wrongly availed but not utilized for making payment of output liability-What does the Statute provides

One very common issue is whether interest is payable under Section 50(1) on ITC wrongly availed but not utilized for making payment of output liability. At the outset, the issue can be further sub-divided for the sake of simplicity as follows: Situation-1-Taxpayer had the invoice and goods or service or both were received by the taxpayer and Input Tax Credit was reflecting in GSTR-2A, however...

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#GSTCase-242- Applicability of Limitation Period given in Statute for claim of refund of amount paid by Mistake and whether such amount if refunded to the taxpayer beyond limitation period can be recovered as tax by the Revenue from the Taxpayer

Uniroyal Marine Exports Ltd. v. Commissioner of Central Excise- 122 taxmann.com 114 (Kerala) Facts of the Case- Appellant was a processor and exporter of seafood. The controversy was with respect to the refund of service tax paid by the appellant for services rendered prior to 18-4-2006 when service tax on foreign agency commission was not leviable. The appellant paid tax without demur. The High Court...

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#LearningtheLaw-43-If on reading of the statute in entirety, such a power does not flow, a delegated authority cannot frame a regulation as that would not be in accord with the statutory provisions nor would it be for the purpose of carrying on the provisions of the Act- Petroleum & Natural Gas … vs Indraprastha Gas Ltd.& Ors (SC)

The judgement of Hon’ble Apex Court in the matter of Petroleum & Natural Gas ... vs Indraprastha Gas Ltd.& Ors lays down a very important ratio that If on reading of the statute in entirety, such a power does not flow, a delegated authority cannot frame a regulation as that would not be in accord with the statutory provisions nor would it be for the...

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#GSTCase-241-Round up of cases on Assessment under Section 62 and withdrawal of assessment thereof and mode of Service of Notice

Case-1-Akas Garg  v. State of Madhya Pradesh- 121 taxmann.com 329-HIGH COURT OF MADHYA PRADESH Subject-Service of Notice on E-mail ID 6.1 A bare perusal of the aforesaid provision reveals that the only mode prescribed for communicating the show-cause notice/order is by way of uploading the same on website of the revenue. 7. The State in its reply has provided no material to show that show-cause...

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Passing on the benefit of input tax credit to the recipient by way of commensurate reduction in prices-Can it be a made condition through Section 171 of CGST Act, 2017 post-entitlement of ITC when Section 16(2) does not put any such restriction at the time of entitlement of ITC

It would be worthwhile to highlight that as per the provisions of Section 171(1) of CGST Act, 2017 benefit of input tax credit shall be passed on by the supplier to the recipient by way of commensurate reduction in prices. The moot point which the article tries to raise that can such condition be casted upon the supplier through Section 171 of CGST Act, 2017...

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Section 171 of CGST Act, 2017-Interplay between Section 50 vis-à-vis Section 171 vis-à-vis Rule 133 for levy of interest @ 18% on the profiteered amount- Power to Levy and collect interest by delegated legislation?

Today’s article briefly throws light upon the issue regarding levy of Interest under the provisions of Rules without there being an enabling provision in the Statute. Section 171 of CGST Act, 2017 Let’s take an example of Section 171 of CGST Act, 2017 which is being reproduced herewith- 171. Antiprofiteering measure.— (1) Any reduction in rate of tax on any supply of goods or services...

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Section 171-How National Anti-Profiteering Authority was Constituted and change in terms for constitution of Authority from “by law constitute an authority” in Model GST Law to “by notification, constitute an authority” in CGST Act, 2017

Today’s post would be sharing background behind constitution of Anti-Profiteering Authority in GST Regime. For reference, both provisions under the Model GST Law released in Nov 2016 and CGST Act, 2017 are being reproduced herewith- Model Draft GST Law -Section 163- (1) The Central Government may by law constitute an Authority, or entrust an existing Authority constituted under any law, to examine whether input tax...

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