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Part-163-One Pager Snapshot to Cases on Section 61,73, 75 and 129 of CGST Act, 2017

Part-163-One Pager Snapshot to Cases on Section 61,73,...

-Section 73-SCN only can be taken forward, by permitting the petitioner to urge all contentions in relation to the SCN…
Part-162-One Pager Snapshot to Cases on Section 9, 54, 73 of CGST Act, 2017

Part-162-One Pager Snapshot to Cases on Section 9,...

Section 9- Petitioner directed to refund the tax collected from customers since services such as application fee for releasing connection…
Part-161-One Pager Snapshot to Cases on Section 54, 67, 168 of CGST Act, 2017

Part-161-One Pager Snapshot to Cases on Section 54,...

-Section 168-Since the impugned circular (Circular No. 80/54/2018-GST dated 31-12-2018) was already aside by a coordinate Bench of the Court,…
Part-160-One Pager Snapshot to Cases on Section 9, 16, 56 and 107 of CGST Act, 2017

Part-160-One Pager Snapshot to Cases on Section 9,...

-Section 9- It was difficult to accept that petitioner could collect any GST from its consumers after paragraph 4 of…
Part-159-One Pager Snapshot to Cases on Section 50, 74, 140 of CGST Act, 2017

Part-159-One Pager Snapshot to Cases on Section 50,...

-Section 50- Once it is proved that amount of excess ITC though entered in the ledger in excess, was never…
Part-158-One Pager Snapshot to Cases on Section 6, 74, 140 of CGST Act, 2017

Part-158-One Pager Snapshot to Cases on Section 6,...

-Section 6-Summons being issued under section 70 by Central Tax Authority based on an intelligence input; makes it an intelligence-based…
Part-157-One Pager Snapshot to Cases on Section 16, 29, 74, 107,125,129 of CGST Act, 2017

Part-157-One Pager Snapshot to Cases on Section 16,...

-Section 16-Court declined to interfere in the matters in exercise of their powers under Article 136 having regard to the…
Part-156-One Pager Snapshot to Cases on Section 16, 37, 54 of CGST Act, 2017

Part-156-One Pager Snapshot to Cases on Section 16,...

-Correction of error in GSTR-1 allowed as bonafide, inadvertent error in GST return needs to be recognized, and permitted to…
Part-155-One Pager Snapshot to Cases on Section 16, 54,161 of CGST Act, 2017 and HSN 9986

Part-155-One Pager Snapshot to Cases on Section 16,...

-Finding recorded for ITC denial cryptic as it only states that supplier’s registration cancelled, but no date of cancellation mentioned…
Part-154-One Pager Snapshot to Cases on Section 73, 75, 129 of CGST Act, 2017

Part-154-One Pager Snapshot to Cases on Section 73,...

-Order passed in violation of Principle of Natural Justice set aside as information regarding Parameter 70 and 73 not given…
Part-153-One Pager Snapshot to Cases on Section 54, 75, 107, 129 of CGST Act, 2017

Part-153-One Pager Snapshot to Cases on Section 54,...

-Application for refund cannot be rejected as being deficient once it is accompanied with all the documents required under Rule…
Part-152-One Pager Snapshot to Cases on Section 65, 73, 122, 126, 129 and 130 of CGST Act, 2017

Part-152-One Pager Snapshot to Cases on Section 65,...

-Order quashed as except referring to the objections made by the petitioner, various contentions urged by the petitioner were never…
Part-151-One Pager Snapshot to Cases on Section 29, 47, 73 and 140 of CGST Act, 2017

Part-151-One Pager Snapshot to Cases on Section 29,...

-Time given for revenue to file reply however Court was of the view that any assessee who filed returns in…
Part-150-One Pager Snapshot to Cases on Section 29, 129 of CGST Act, 2017

Part-150-One Pager Snapshot to Cases on Section 29,...

-It is not open for the department to again cancel petitioner’s GST registration for the same reason on which registration…
Part-149-One Pager Snapshot to Cases on Section 11, 29, 168 of CGST Act, 2017 and Rule 142(1A) of CGST Rules, 2017

Part-149-One Pager Snapshot to Cases on Section 11,...

-Since SCN covered both pre-amended and post amended period for Rule 142(1A), therefore second authority after transfer of file should…
Part-148-One Pager Snapshot to Cases on Section 29, 67, 74, 75 of CGST Act, 2017

Part-148-One Pager Snapshot to Cases on Section 29,...

-Penalty U/Sec 74 held to be justified since petitioner failed to discharge its onus to prove and establish beyond doubt…
Part-147-One Pager Snapshot to Cases on Section 74, 107, 129 of CGST Act, 2017 and Section 5 of IGST Act, 2017

Part-147-One Pager Snapshot to Cases on Section 74,...

-Appellate Authority has a duty to look into the merits of the matter and also examine grounds raised by appellant,…
Part-146-One Pager Snapshot to Cases on Section 54, 74 of CGST Act, 2017 and Rule 86A of CGST Rules, 2017

Part-146-One Pager Snapshot to Cases on Section 54,...

-Amended to the definition of relevant date from “end of financial year” to “due date for furnishing return” would be…
Part-145-One Pager Snapshot to Cases on Section 16, 54, 74, 129 of CGST Act, 2017

Part-145-One Pager Snapshot to Cases on Section 16,...

-No adverse inference to be drawn, if in e-way bill weight mentioned was more than actual found, and if, after…
Part-144-One Pager Snapshot to Cases on Section 16, 29, 75, 107 of CGST Act, 2017

Part-144-One Pager Snapshot to Cases on Section 16,...

-Since reminder notice only contained the date by which reply is to be submitted and NA was mentioned at the…
Part-143-One Pager Snapshot to Cases on Section 29, 75, 140 of CGST Act, 2017 and HSN 9992 for educational services

Part-143-One Pager Snapshot to Cases on Section 29,...

-HSN 9992- Inspection and affiliation fees charged by university from educational institutions is liable to GST -Section 140- Assessee was…
Part-142-One Pager Snapshot to Cases on Section 122, 168A of CGST Act, 2017 and arriving at place of cause of Action for filing of Writ petition

Part-142-One Pager Snapshot to Cases on Section 122,...

-Section 122(1)(iii) – There being no allegation of tax evasion, the maximum penalty that could have been imposed was Rs.…
Part-141-One Pager Snapshot to Cases on Section 16, 54, 107, 129 of CGST Act, 2017

Part-141-One Pager Snapshot to Cases on Section 16,...

-Once finding of fact, which was recorded against the assessee has not been assailed, the petitioner cannot be permitted to…
Part-140-One Pager Snapshot to Cases on Section 29,74 and 129 of CGST Act, 2017

Part-140-One Pager Snapshot to Cases on Section 29,74...

-Upon a purposive reading, it would be suffice to state that the legislation makes intent to evade tax a sine…
Part-139-One Pager Snapshot to Cases on Section 73,75,79, 161 of CGST Act, 2017 and Rule 86A of CGST Rules 2017

Part-139-One Pager Snapshot to Cases on Section 73,75,79,...

-High Court allowed the petitioner to file rectification application for claim Credit in correct head as deportment counsel stated that…
Part-138-One Pager Snapshot to Cases on Section 6, 29, 73, 75, of CGST Act, 2017

Part-138-One Pager Snapshot to Cases on Section 6,...

-Mandatory to provide opportunity of hearing even if assessee signified “no” on the portal-Invalid Cancellation of registration based on vague…
Part-137-One Pager Snapshot to Cases on Section 2(31), 7, 9, 15(2)(b) and 67 of CGST Act, 2017

Part-137-One Pager Snapshot to Cases on Section 2(31),...

-Cash cannot be seized U/Sec 67 since it does not form part of stock in trade.-Since provision of Fuel is…
Part-136-One Pager Snapshot to Cases-Importance of properly drafted Pleadings in a case and impact on the decision, submission of evidence, framing of issues and making arguments in a case

Part-136-One Pager Snapshot to Cases-Importance of properly drafted...

The importance of a properly drafted pleadings can rarely be ignored. As important is to have the knowledge about the…
Part-135-One Pager Snapshot Judgement on Inverted Duty Refund- M/s Nahar Industrial Enterprises Limited Versus Union of India (Rajasthan HC) Dated 31-10-2023

Part-135-One Pager Snapshot Judgement on Inverted Duty Refund-...

A Judgement would have a far-reaching impact on refund in inverted duty structure involving refund on inputs being raw material,…
Part-134-One Pager Snapshot to Cases on Section 9, 11, 67, 73 of CGST Act, 2017

Part-134-One Pager Snapshot to Cases on Section 9,...

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