GST Litigation: What It Means and How Businesses Can Handle GST Disputes
Learn what GST litigation means, why GST disputes happen, common GST notices, appeal-related issues, and how expert guidance can help businesses respond correctly.
GST LitigationAdjournments should be given in case of genuine problem of Applicant(Pdf Attach)
Cases covered: M/s.Vadivel Pyro Works, VS The State Tax Officer Citations: Pinstar Automotive India Private Limited Vs. Additional Commissioner Facts of the cases: The audit of petitioner was conducted by the deptt. After that a notice was sent to the applicant. He asked for the
CA Shafaly GirdharwalOnly production of invoice and payment proof are not enough for ITC (Pdf Attach)
Cases covered: The State of Karnataka Versus M/s Ecom Gill Coffee Trading Private Limited Citations: 1. M/s. Bhagadia Brothers Vs.Additional Commissioner of Commercial Taxes, 2. Madhav Steel Corporation Vs. State of Gujarat 3. Shreeji Impex Vs. State of Gujarat, 4. Bank Vs. Saraswati Abharansala 5.
CA Shafaly GirdharwalITC cant be denied for non appearance in GSTR 2A (Breaking) (Pdf Attach)
The GSTR 2A was introduced in GST in 2018. Many taxpayers had the confusion whether they can take the ITC if not appearing in GSTR 2A. At that time a clarification was given by the department that it is only to facilitate. Lateron rule 36(IV)
CA Shafaly GirdharwalSLP rejected by Honorable Supreme court when the alternate remedy was time lapsed(Pdf Attach)
Cases Covered: M/S VISHWANATH TRADERS VERSUS UNION OF INDIA & ORS. Facts of the cases: In this case the Patna high court was approached by the petitioner. They received a notice but the date for filing an appeal was already gone. They couldn’t tell any
CA Shafaly GirdharwalSC asked HC’s why virtual hearing shouldn’t be allowed regularly
Cases Covered: SARVESH MATHUR VERSUS THE REGISTRAR GENERAL Facts of the cases: The petitioner, representing themselves in court, expresses dissatisfaction with the underutilization of Video Conferencing infrastructure established by the Punjab and Haryana High Court. The petitioner alleges that the High Court has completely discontinued
Detention order set aside by the court (Pdf Attach)
Cases Covered: M/s Margo Brush India and others Vs State of U.P. and another Facts of the cases: It is a case in which the goods in transit were accompanied by proper documents. When show cause notice was issued to the driver of the vehicle,
CA Shafaly GirdharwalCapital Goods Clearance under EPCG SEZ Rules
A discussion revolves around whether an SEZ Unit, that has not exited from a Special Economic Zone (SEZ), is eligible to clear capital goods under the Export Promotion Capital Goods (EPCG) Scheme, as governed by Rule 74(4) of the SEZ Rules, 2006, when transferring them
Exempted by product is also liable for ITC reversal (Pdf Attach)
Cases Covered: THE STATE OF KARNATAKA VS M/S. M.K. AGRO TECH PVT. LTD. Citations: 1. Commissioner of Central Excise, Jaipur v. Mahavir Aluminum Ltd. 2. Ravi Prakash Refineries Private Ltd. v. State of Karnataka 3. Ravi Prakash Refineries Private Ltd. v. State of Karnataka Manufacturing
CA Shafaly GirdharwalTax on online gaming big judgement and its after effects (Pdf Attach)
Latest update- GST council in it’s 50th Meeting changed the provisions related to the online gaming. New definition is inserted. The tax rate on online gaming will be 28%. This was to nullify the effect of the this judgement. The provisions are passed by the
CA Shafaly GirdharwalPetition in SC against the composition of GST appellate Tribunal (Pdf Attach)
Cases Covered: Madras tax bar VS Union of India Madras tax bar association has challenged the composition of GSTAT The Madras tax bar association challenged the constitutional validity of section 149 and 150 of FA 2023. These two sections amended section 109 and 110 of
Detention memo should be a speaking order (Pdf Attach)
Case Covered: Rateria Laminators Pvt. Ltd. vs Additional Commissioner Grade 2 Citation: 1. Bharti Airtel Ltd. vs. State of U.P. 2. Assistant Commissioner (ST) vs. Satyam Shivam Papers Pvt. Ltd. 3. Gobind Tobacco Manufacturing Co. vs. State of U.P Facts of the case Petitioner in
CA Shafaly Girdharwal6 important questions about section 16(4) answered by the Court in case of Gobinda Construction
Case Covered: Gobinda Construction vs Union of India Citation: 1. Vinoy Viswam vs. Union of India & Ors 2. Modern Dental College and Research Centre & Ors. vs. State of Madhya Pradesh & Ors 3. K.T. Moopil Nair vs. State of Kerala 4. Adfert Technologies
CA Shafaly Girdharwal