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“Even though the cheque return memo may mention its reason for dishonor as “insufficient funds”, the fact remains that, the petitioners’ account was frozen by the CGST Department, and thus, it could not be said to be “maintained” by them.”
“In the government, there is no system of rectification of any return once it is filed. However, petitioner had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST.”
Insertion of Section 128-A in CGST Act gave relief to the taxpayers who were burdened with their previous tax obligations.
Taxpayers are not required to pay extra interest or penalties on their previous tax obligations.
by Nirav S. Karia† and Vatsal Bhansali††
Calcutta High Court opined that an appeal is no substitute for revisiting of an ex parte order, especially when the defense of the petitioner is not on record.
by Vishwanath K.†, Teesta Banerjee†† and Ananya Raghavendra†††
Cite as: 2024 SCC OnLine Blog Exp 9
CGST (Second Amendment) Act, 2023 mandates 10 years of substantial experience in litigation for appointment of Judicial Member of GST Appellate Tribunal
On 7-10-2023, the Goods and Services Tax Council held its 52nd Meeting under the Chairpersonship of Union Minister for Finance and Corporate
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28
Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.
Karnataka AAR said that transfer of ‘staffing business’, in sale of independent running business division, amounts to “supply of services” and not “supply of goods” under Sections 2(52) and 2(102) of CGST Act.
The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.
Madars High Court said that truth will come out only when the petitioner appears before the respondent pursuant to the summons received by him and not otherwise. Further, held that if it is the same subject matter, the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter
KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.
Allahabad High Court adjourned the tax writ of Paytm’s parent company, will decide the issue that whether the supply of mobile recharge coupons and DTH recharge vouchers to recipients, who are in other States, would be interstate supply or intra-state supply.
On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend