Upon fulfilment of two conditions: (i) selection of returns for scrutiny; and (ii) the discovery of discrepancies on such scrutiny;…
U/s.35(6), if the registered person fails to account for the goods / services, the proper officer shall determine the tax…
Facts Petitioner failed to reply to the notice u/s.61 of the CGST Act, 2017 as well as show cause notice…
Order of the High Court of Kerala [dated 01.07.2024, in Raju Sreedharan v. Superintendent, Central Tax & Central Excise, from…
Order of the High Court of Karnataka [dated 13.01.2023 , in Mangalore Refinery & Petrochemicals Limited v. Union of India,…
Power to arrest, prior to conviction, is specified under Section 69 and can be exercised only by the Commissioner if…
Section 129 does not require existence of mens rea to impose penalty. This has been watered-down, to an extent, with…
Even if the dealer does not cancel the e-way bill within 24 hours of its generation, it would remain a…
Registration cannot be cancelled with retrospective date covering the period when the returns were filed and the taxpayer was compliant.…
Omission to sign the order cannot be covered under the safeguards of "any mistake, defect or omission" under Section 160…
Where ITC is denied on purchases from cancelled dealers, the taxable person should seek cross-examination of witnesses or authors of…
CBIC clarification on taxability of corporate guarantee is stayed upon allegation that it forecloses discretion or judgment that may be…
Before the First Appellate Authority Any aggrieved person (viz., taxable person) can appeal within 3 months from the date of…
Penalty cannot be imposed under Section 129 of CGST Act if there is no intention to evade tax.
Imposing reverse charge mechanism to collect tax on some services cannot be challenged under Article 14. Also, ITC is available…
Appellant cannot shirk responsibility of generating fresh E Way Bill if consignment is delayed. But, the Supreme Court held that…
If a person has submitted to the jurisdiction of the authority, he cannot challenge the proceedings on the lack of…
Sl. Nos. 22(c) and 66 in the Table under Notification No.12/2017-Central Tax (Rate) dated June 28, 2017 (as amended) exempts…
OBSERVATION OF THE HIGH COURT OF GUJARAT The Hon'ble High Court of Gujarat observed[1] that an exemption entry should be…
Assessee is a manufacturer of ghee and other food products. It procured certain goods / services (like televisions, air-coolers, gold…
The Hon'ble High Court of Allahabad observed that there was no necessity under either the GST Act or the Rules…
The Gauhati High Court observed existence of a conflict between Section 54(3) of CGST Act and Circular No.135/05/2020-GST. Consequently, it…
A writ petition can be entertained under exceptional circumstances like: (i) breach of fundamental rights; (ii) violation of principles of…
Even if it is obligatory (under law) for the employer to provide canteen facility to its employees, ITC cannot be…
How can the cancellation proceedings be concluded if the registered person belatedly replies to the show-cause notice? What if the…