Blogs
The Supreme Court dismissed the Revenue’s SLP and upheld that the mandatory 10% pre-deposit under Section 107(6)(b) of the CGST Act can be made through the Electronic Credit Ledger where the dispute relates to output tax.
Union of India vs. Yasho Industries Ltd. (Special Leave Petition (Civil) Diary No. 17547/2025) 1. Brief Facts The Assessee, Yasho Industries Ltd., filed an appeal under Section 107 of the CGST Act, 2017 against an assessment order. As required under Section 107(6)(b),...
The Jharkhand High Court held that insertion of Section 16(5) by the Finance Act, 2024, with retrospective effect, materially impacts eligibility for ITC for FY 2017-18 to 2020-21.
Singh Construction Company vs. State of Jharkhand (2024: JHHC:33787-DB) W.P.(T) No. 5938 of 2023) 1. Brief Facts The petitioner claimed Input Tax Credit (ITC) for certain financial years. The Department denied ITC by invoking Section 16(4) of the CGST/JGST Act, citing...
DGGI is not Superior to State GST: Jharkhand High Court
Case: In the case of Vivek Narsaria Vs State of Jharkhand (Jharkhand High Court) (W P No. (T) 4491 of 2023) dated 15/01/2024 Fact The taxpayer is the proprietor of M/s. Manish Trading Company, Lalgutwa, Ranchi, carrying on the business of trading of Iron & Steels...
Cannot cancel registration retrospectively for ‘mere’ non-filing of returns for ‘some’ period
Case: Delhi HC- Veetrag Traders vs. The Commissioner of SGST Delhi & Ors. [W.P.(C) 2416/2024] Fact: Taxpayer is a trading firm & is engaged in the business of selling of craft paper and possessed GST registration. Taxpayer had submitted an application seeking...
Mismatch GSTR-3B & GSTR-2A: Madras HC Overturns the Decision of GST ITC Denial Due to Incorrect GSTIN
Case: Madras HC - Tvl. Hansraj and Company Vs. The Assistant Commissioner, (ST) [W.P. No. 4523 of 2024] Facts Input Tax Credit (ITC) claimed by the taxpayer was disallowed on the ground that the details submitted in the taxpayer’s return did not tally with that in the...
Instruction regarding rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017
The Government of NCT of Delhi, Department of Trade and Taxes, Policy Branch, issues crucial instructions (F. No.3(543)/GST/POLICY/2024/1312-18) on rectifying assessment orders under Section 161 of DGST Act, 2017. Background: Several representations have been received...
Procedural deficiencies in filing appeals cannot invalidate claims filed within limitation
Case: Yogesh Rajendra Mehra Vs Principal Commissioner CGST & Central Excise (Bombay High Court) (Writ Petition No. 1632 of 2024) In another landmark decision the hon’ble court addressed the critical issue of procedural deficiencies in filing appeals against orders...
Year End exercise – How to be GST Compliant
Steps to ensure that you avail correct Input Tax Credit for the FY 2023-24: Annual reconciliation of ITC accounted for in books and ITC availed in GSTR 3B during the period FY 2023-24 and availed in the following month’s GSTR 3B till 30th November 2024 (i.e.,...
Parallel Proceedings for Same Period Under CGST/SGST Act Not Permissible
Case: Subhash Agarwalla Vs State of Assam and 4 Ors (Guwahati High Court) (WP(C)/683/2024) Fact The authority under the SGST Act issued a Demand–cum–Show Cause Notice under S. 73 of the SGST Act on 23.11.2022 asking the taxpayer to show cause as to why the amount...
System generated order establishes non-application of mind: GST registration restored.
Case: Euro PVC Fabric Vs Principal Commissioner of Goods and Services Tax (Delhi High Court) (W.P.(C) 349/2024) Facts Vide order dated 18.01.2021, whereby the GST registration of the taxpayer has been cancelled with effect from 31.12.2020. By the show cause notice...