Category: Uncategorized
Part-156-One Pager Snapshot to Cases on Section 16,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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,...
Posted by Arpit Haldia
-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),...
Posted by Arpit Haldia
-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...
Posted by Arpit Haldia
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-...
Posted by Arpit Haldia
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,...
Posted by Arpit Haldia
-Authorisation U/Sec 67 would be in respect of business premises of an assessee and cannot be in respect of each…
Part-133-One Pager Snapshot to Cases-Can a new ground...
Posted by Arpit Haldia
It is very often a case wherein question is raised that whether a new ground can be raised subsequently which…
Part-132-One Pager Snapshot to Cases on Section 129...
Posted by Arpit Haldia
Snapshot covers Judgement on levy of penalty wherein there is-Incorrect Mentioning of Distance-Minor Discrepancy in Vehicle Number-Incorrect address mentioned-Tax Charged…
Part-131-One Pager Snapshot to Cases on Section 129...
Posted by Arpit Haldia
The snapshot covers Judgement on levy of penalty in case wherein there is-Difference In Quantity,-Difference in Name of Recipient,-Incorrect Mentioning…
Part-130-One Pager Snapshot to Cases on Section 6,...
Posted by Arpit Haldia
-Since the period and subject of investigation of State and Central Authorities were different therefore no violation of Section 6…
Part-129-One Pager Snapshot to Latest Cases on Section...
Posted by Arpit Haldia
-Interim Stay on order of recovery asking assessee whether an appeal has been filed before Tribunal against Appellate Orders-Claim of…
Part-128-One Pager Snapshot to Latest Cases on Section...
Posted by Arpit Haldia
-Proceedings not valid as SCN does not provide effective opportunity-Allegations not in SCN cannot be submitted through affidavit-No surviving jurisdiction…
Part-127-One Pager Snapshot to Latest Case- Vidya Coal...
Posted by Arpit Haldia
The case although pertains to Cancellation of Registration but discusses four important principles relying upon past judicial principles on following…