Category: Council Meeting

-Section 73-SCN only can be taken forward, by permitting the petitioner to urge all contentions in relation to the SCN…

Section 9- Petitioner directed to refund the tax collected from customers since services such as application fee for releasing connection…

-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,…

-Section 9- It was difficult to accept that petitioner could collect any GST from its consumers after paragraph 4 of…

-Section 50- Once it is proved that amount of excess ITC though entered in the ledger in excess, was never…

-Section 6-Summons being issued under section 70 by Central Tax Authority based on an intelligence input; makes it an intelligence-based…

-Section 16-Court declined to interfere in the matters in exercise of their powers under Article 136 having regard to the…

-Correction of error in GSTR-1 allowed as bonafide, inadvertent error in GST return needs to be recognized, and permitted to…

-Finding recorded for ITC denial cryptic as it only states that supplier’s registration cancelled, but no date of cancellation mentioned…

-Order passed in violation of Principle of Natural Justice set aside as information regarding Parameter 70 and 73 not given…

-Application for refund cannot be rejected as being deficient once it is accompanied with all the documents required under Rule…

-Order quashed as except referring to the objections made by the petitioner, various contentions urged by the petitioner were never…

-Time given for revenue to file reply however Court was of the view that any assessee who filed returns in…

-It is not open for the department to again cancel petitioner’s GST registration for the same reason on which registration…

-Since SCN covered both pre-amended and post amended period for Rule 142(1A), therefore second authority after transfer of file should…

-Penalty U/Sec 74 held to be justified since petitioner failed to discharge its onus to prove and establish beyond doubt…

-Appellate Authority has a duty to look into the merits of the matter and also examine grounds raised by appellant,…

-Amended to the definition of relevant date from “end of financial year” to “due date for furnishing return” would be…

-No adverse inference to be drawn, if in e-way bill weight mentioned was more than actual found, and if, after…

-Since reminder notice only contained the date by which reply is to be submitted and NA was mentioned at the…

-HSN 9992- Inspection and affiliation fees charged by university from educational institutions is liable to GST -Section 140- Assessee was…

-Section 122(1)(iii) – There being no allegation of tax evasion, the maximum penalty that could have been imposed was Rs.…

-Once finding of fact, which was recorded against the assessee has not been assailed, the petitioner cannot be permitted to…

-Upon a purposive reading, it would be suffice to state that the legislation makes intent to evade tax a sine…

-High Court allowed the petitioner to file rectification application for claim Credit in correct head as deportment counsel stated that…

-Mandatory to provide opportunity of hearing even if assessee signified “no” on the portal-Invalid Cancellation of registration based on vague…

-Cash cannot be seized U/Sec 67 since it does not form part of stock in trade.-Since provision of Fuel is…

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…