Blogs
Notice to be served via Alternate Communication Methods u/s 169 of the Act, if taxpayer Ignores the communication sent through E-mail
Case: M/s Sakthi Steel Trading Vs Assistant Commissioner (ST) (Madras High Court) (W.P. No. 4122 of 2022 dated 29th January 2024) The Hon’ble Madras High Court allowed the writ petition, thereby holding that, the Revenue Department should at least serve notice on the...
Penalty not to be imposed wherein there is no intent to evade tax
Case: Rawal Wasia Yarn Dying Pvt. Ltd. Vs Commissioner Commercial Tax and Another (Allahabad High Court) (Writ Tax No. 352 of 2023) The court observed that the invoice itself contained the details of the truck and the error committed by the taxpayer was that of a...
To correct the Bonafede mistakes- Amendment in GSTR 1 to be allowed- Court directs to allow the amendment either manually or electronically
Case: Railroad Logistics (India) Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) Writ Petition (L) No. 2429 of 2021 The hon’ble court allowed the amendment of GSTR-1 for the FY 2018-19 to correct the Bonafede mistakes. The amendment to be allowed either...
Order rejecting GST Appeals as being time barred – Quashed by Allahabad High Court -Appeal to be reheard.
Case: Visible Alpha Solutions India Private Limited Vs Commissioner (Allahabad High Court) (Writ Tax No. 83 of 2024) The hon’ble high court deliberated on the applicability of Rule 108 of the GST Rules. The court noted that the Rule 108 shall apply only in limited...
All the relevant documents including the certificate issues by Chartered Accountant, is required to be considered by the department before disallowing the claim of Input tax credit
Case: Ingram Micro India (P.) Ltd. v. State Tax Officer [Writ Petition No. 594 of 2024 dated January 12, 2024]The Hon’ble Madras High Court’s noted that the assessing authority has clearly not applied its mind before drawing the conclusions and directed the assessing...
ITC is not available in relation to construction of immovable property which is further let out for commercial purpose
Case: In the matter of Mindrill Systems and Solutions Private Limited [Appeal No. 04/WBAAAR/Appeal/2023 dated January 24, 2024] Facts M/s Mindrill Systems and Solutions Pvt Ltd (“Respondent”) has constructed a warehouse at Hooghly-712310 and has let it out to M/s...
200% penalty on Expired E-way bill quashed by Calcutta High Court, as there was no intention to evade tax.
Case: Saraf Trexim Limited Vs Deputy Commissioner of State Tax & Ors. (Calcutta High Court) (FMA/256/2023) In another significant judgement by the high court, the court observed that unless and until it is established by the department that the transporter of the...
Non-Speaking refund rejection order set aside by Delhi High Court
Case: GS Exim International LLP Through Its Designated Partner Bhakti Pada Ghosh Vs Commissioner (Delhi High Court) (W.P.(C) 3300/2022 The Hon’ble Delhi high Court observed that it is not apparent from the order as to why or on what basis findings have been returned...
Rectification Application to be considered by the GST Department if ITC wrongly claimed under CGST and SGST instead IGST. No coercive measures can be taken by the department against the taxpayers.
Case: M/s Divya S. R. v. Union of India [WP(C) No. 38 Of 2024 dated January 03, 2024] The Hon’ble Kerela High Court held that the GST Department needs to consider the rectification application when the taxpayer had mistakenly claimed the entire ITC under heads of...
Whether Service Tax demand be raised on the basis of Form 26AS without proper investigation by the Adjudicating Authority
Case: M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021 dated October 17, 2023] The CESTAT, Kolkata Bench, held that service tax demand based on Form 26 AS from the Income Tax Department without Investigation...