Saturday, June 14, 2025

Gauhati High Court Quashes GST Time Limit Extension for Lack of GST Council Recommendation

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In a significant ruling, the Gauhati High Court, in the case of Mahabir Tiwari v. Union of India , has set aside and quashed Notification No...
Thursday, May 5, 2022

Goods accompanied by soft copy of invoice instead of physical copy, penalty u/s 51(7)of PVAT Act not warranted when transaction is genuine

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The Hon'ble Punjab VAT Tribunal in the case of Rakesh jewellers vs State of Punjab Appeal no. 227 of 2018 dated 22.04.2022 has quashed a...
2 comments:
Wednesday, February 3, 2021

Proposed amendments in GST in Budget 2021

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Amendment in section 7-Scope of supply: Section of 7 of the CGST Act, 2017 deals with the scope of supply. It defines supply in an inclusi...
3 comments:
Monday, January 25, 2021

ONE TIME SETTLEMENT SCHEME UNDER PUNJAB VAT ACT AND CST ACT

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With the advent of GST and dawn of old indirect tax regime in the form of  VAT, service tax and central excise etc, the State and Central Go...
2 comments:
Saturday, August 22, 2020

AADHAR Authentication process under GST Registration

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Aadhaar Authenticatiobn process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Compositi...
5 comments:
Saturday, May 23, 2020

Legality of withholding refunds of exporters as per circular No. 131/1/2020-GST

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Exports under GST are considered as zero rated i.e. no tax is payable on export of goods or services. A person making zero rated supply is...
1 comment:
Wednesday, May 20, 2020

Retrospective amendment in section 140 of CGST Act-An overview

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Whenever a new tax regime replaces an old tax regime there are numerous changes which a taxpayer faces and there are  lot of legal challen...
2 comments:
Saturday, May 16, 2020

RECENT LEGAL ISSUES IN GST REFUNDS

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Refunds are the important part of any tax legislation. Refund is a drawback of the excess taxes paid to the Government subject to the c...
4 comments:
Thursday, January 2, 2020

Power to extend due date of TRAN-1 AND TRAN-2 in certain cases enhanced to 31.03.2020 and 30.04.2020

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The Central Government has enhanced the date upto which the submission of  Tran-1 and Tran-2 may be allowed to be filed to 31.03.2020 and...
5 comments:

Certain amendments in CGST Act, 2017 made vide Finance Act, 2019 notified wef 01.01.2020.

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Central Government has implemented certain provisions of Finance Act, 2019 wef 01.01.2020. It is pertinent to mention here that clauses ...
7 comments:
Friday, December 27, 2019

Blocking of input tax credit-New Rule 86A introduced under GST.

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Rule 86A in the CGST Rules vide notification No 75/2019 has been introduced w.e.f. 26.12.2019 to empower the revenue to impose additional ...
2 comments:
Thursday, October 10, 2019

ITC not reflected in GSTR-2A to be allowed only to the extent of 20%-Due date of Tran-1 and Tran-2 extended in some cases

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The CGST Rules have been amended vide notification no 49/2019 CGST dated 09.10.2019. Two of the most important amendments are highlighted ...
10 comments:
Saturday, May 11, 2019

Compulsory Payment of tax before filing of GSTR-3B-Inconsistent working of GST portal

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Section 146 of the CGST Act, 2017 provides that the Government may notify the common elecronic portal for facilitating the registration, ...
1 comment:
Wednesday, November 28, 2018

Proper officer can't invoke the bank guarantee till assessee exhausted statutory remedy

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Where Competent Authority had detained goods of assessee under transport and demanded tax as well as penalty and assessee furnished bank...
Sunday, June 10, 2018

No Detention of goods on the issue of misclassification or undervaluation under GST

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The Kerala High Court in a very important judgement namely Sameer Mat Industries vs the State of Kerala  has held that  Issue of misclass...
30 comments: