Blogs
HC Permits Exclusion of COVID-Impacted Period for GST Refund Deadline
Case: M/s Acrologic Business Solutions Private Limited Vs Assistant Commissioner of Central Taxes (Madras High Court) Issue The issue for consideration is if the petitioner was entitled to refund if the petitioner could avail of the exclusion in terms of notification...
GST Appeal Amnesty Scheme 2023
Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who could not file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against the demand order under section 73 or 74 of the CGST...
Whether a taxpayer could be liable for interest and penalties when excess input tax credit (ITC) was availed but was not utilized by the taxpayer?
Case: M/s Deepak Sales Corporation Vs Union of India before the Punjab and Haryana High Court. Date of decision 21.09.2023 The Punjab and Haryana High Court’s ruling in the aforementioned case emphasizes that interest and penalties should only be imposed when excess...
Amnesty Scheme Benefits Available to GST Appeal rejected on Limitation.
Case: M/s Cholaa Tapes Vs Additional Commissioner (Madras High Court) (: W.P. No. 34742 of 2023) Facts Writ Petition is filed challenging the order passed by the appellate authority dated 15.09.2023, dismissing the appeal filed by the taxpayer on the grounds of...
Refund Application should not be rejected merely on the ground that the required documents are not supplied.
Case: M/s Mittal Footcare v. Commissioner of Central Goods and Services Tax (W.P. (C) No. 15518 of 2023 dated January 4, 2024) (Delhi High Court) The Hon’ble Delhi High Court allowed the writ petition and held that, the refund cannot be rejected by the Revenue...
ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A
Case: M/s Diya Agencies Vs State Tax Officer (Kerala High Court) WP(C) No. 29769 of 2023 dated September 12, 2023 The Court held that, if the taxpayer is able to prove that tax amount is paid to the seller and the Input Tax Credit claim is bonafide, so the Tax Credit...
It is not the length of the delay but cause for delay which would be paramount consideration. “Sufficient cause” as appearing in Section 107(4) of the GST Act, 2017 explained.
Case: Andra Pradesh High court- In the case of M/s S A Iron and Metal Vs The Assistant Commissioner (ST) (WP No. 15490 of 2023) dated 19th July 2023 Facts Taxpayer is a registered dealer and is engaged in the business of purchase and sale of iron scrap. On 21.01.2023,...
Limitation Period u/s 54(1) of the CGST Act cannot be invoked when tax is collected without authority of law
Case: M/s Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] The Hon’ble court held that the limitation period of two years under Section 54(1) of the...