Category: Articles & Writeup

The importance of a properly drafted pleadings can rarely be ignored. As important is to have the knowledge about the…

A Judgement would have a far-reaching impact on refund in inverted duty structure involving refund on inputs being raw material,…

-Authorisation U/Sec 67 would be in respect of business premises of an assessee and cannot be in respect of each…

It is very often a case wherein question is raised that whether a new ground can be raised subsequently which…

Snapshot covers Judgement on levy of penalty wherein there is-Incorrect Mentioning of Distance-Minor Discrepancy in Vehicle Number-Incorrect address mentioned-Tax Charged…

The snapshot covers Judgement on levy of penalty in case wherein there is-Difference In Quantity,-Difference in Name of Recipient,-Incorrect Mentioning…

-Since the period and subject of investigation of State and Central Authorities were different therefore no violation of Section 6…

-Interim Stay on order of recovery asking assessee whether an appeal has been filed before Tribunal against Appellate Orders-Claim of…

-Proceedings not valid as SCN does not provide effective opportunity-Allegations not in SCN cannot be submitted through affidavit-No surviving jurisdiction…

The case although pertains to Cancellation of Registration but discusses four important principles relying upon past judicial principles on following…

-Stay on Recovery subject to deposit of 20% of the amount as Tribunal not ye constituted-Cancellation of Registration on an…

Circular No. 192/04/2023-GST Dated 17th July 2023-IGST wrongly utilised but no interest if aggregate balance in CGST, SGST and IGST…

-Registration cannot be cancelled retrospectively when no such action was stated in the SCN-State Tax Officer is competent to block…

-Can Interest and penalty be levied on Transitional Credit claimed in GSTR-3B as Tran-1 could not be filed due to…

Actual Physical Movement and Genuineness of Transactions to be proved for entitlement to claim ITC-Mere common location of petitioner and…

Can objection be raised about an infirmity in the procedure followed which was inconsistent with the Principle of Law or…

Snapshot contains decisions on the subject matter whether Intent to Evade is to be established for levy of penalty for…

The distinction between the eligibility criteria and other conditions in the exemption notification and what conditions would be considered as…

Covers judgement on the issue whether mens-rea is required to be proved for levy of penalty in case of movement…

-Is intent to evade relevant for Movement of Goods with Expired E-way Bill-Can Penalty be dropped for failure to extend…

-Goods could not be taken to the destination within the time for reasons beyond the control of the taxpayer-Provisions of…

Although a Decision in Service Tax Regime but has the potential impact of invalidating the Circular in GST and also…

-Rule 142(1)(a) is no manner in conflict with any provisions of the Act in view of powers conferred under Section…

-Statement of the Driver for goods to be unloaded at other place-Goods not enroute the correct route to destination-Power to…

-Amendment to Rule 89(4)(C) to definition of Export would apply prospectively.– Right for refund of the accumulated ITC stands crystalised…

-SCN asking petitioner to pay dues instead of giving show cause is a minor mistake-Order passed without serving notice as…

Whether a Notice served within limitation period was bad in law because assessee was asked to appear on a public…

-Availing of ITC cannot be termed as illegal when Tax was paid under RCM on services which were exempted from…

-Extended period not invokable for payment of tax under RCM as revenue received entire tax i.e. partly from recipient and…

-No suppression as matter of pure interpretation and represented before audit & investigation by assessee-No suppression or will misstatement when…