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.
Fair Enforcement: Quashing Unjust Penalties in GST Compliance
Comment The Court observed that the petitioner had fulfilled their obligations under the GST Act by generating digital documents and providing physical copies during inspection. The imposition of penalty was deemed unjustified, and the orders imposing the penalty were quashed. The Court also urged revenue
CA Shafaly GirdharwalEnhancing Time Constraints: M/S Garg Enterprises vs. CGST Appellate Authority
Comment The Court supported the petitioner’s argument, affirming that the Act establishes a distinct limitation period, thereby exempting the relevance of Section 5 of the Limitation Act. Pleading The petitioner, through their counsel, argued that the appeal should not have been dismissed solely on the
CA Shafaly GirdharwalChallenging Unfair Tax Assessment: M/s.SL Lumax Limited’s Plea for Justice”
Comment The assessing officer’s role is pivotal in determining the classification of goods and subsequent tax implications. It is imperative for the assessing officer to objectively consider all materials and precedents presented by the petitioner before concluding the assessment. The principles of natural justice dictate
CA Shafaly GirdharwalTimely Justice: Urgency in Resolving Gurdeep Singh’s Appeal
Comment The court directs the lower court to promptly address the stay application and issue a reasoned order within two weeks. The judgment underscores the importance of timely resolution and procedural fairness in legal proceedings. Pleading The petitioner, Gurdeep Singh, brings forth a grievance regarding
CA Shafaly GirdharwalFair Hearing: M/S Gaurav Enterprises vs. State of U.P.
Comment The court allows the present writ petition, setting aside the order dated 25.11.2022, and remits the matter to the Assistant Commissioner, State Tax, Sector-6, Aligarh, to issue a fresh notice with a specified date for the hearing. This decision aligns with the judgment in
CA Shafaly GirdharwalTaxpayer’s Appeal Denied: Department v. Taxpayer”
Comment The Taxpayer wanted to file an appeal after the time mentioned in CGST Act. They argued that the limitation act is relevant here. The court denied their plea and said that the CGST Act is a complete code in itself. Pleading To grant permission
CA Shafaly Girdharwal“Equitable Tax Appeal: Nexus Motors Private Limited v. The State of Bihar”
Comment The court’s decision to allow compliance with the conditions stated in the notification, despite the petitioner’s situation, reflects a balanced approach to ensure fairness in tax appeal matters. Pleading Nexus Motors Private Limited contests an appellate order dismissing its appeal due to a five-day
CA Shafaly GirdharwalTax Fairness: M/S Sanjay Sales Agency v. State of U.P.
Comment The court’s decision to set aside the penalty order and direct a fresh assessment aligns with principles of fairness and adherence to legal requirements. It underscores the importance of establishing intent to evade tax before imposing penalties under Section 129 of the GST Act.
CA Shafaly GirdharwalFMCG Companies Under Scrutiny for GST Evasion
Crackdown on FMCG Companies for Alleged Tax Evasion The Directorate General of GST Intelligence (DGGI) has launched actions against several major players in the fast-moving consumer goods (FMCG) sector, including ITC, Prataap Snacks, PepsiCo, Balaji Wafers, RP Sanjiv Goenka Group, and others, for alleged tax
“Supreme Court Seeks Consolidation of GST Cases on Real Money Gaming”
Introduction The Union government’s recent filing of a transfer petition before the Supreme Court to consolidate pending cases challenging GST notices issued to real money gaming companies has sparked significant interest in legal circles. This move comes amidst a backdrop of ongoing legal battles across
“Madras High Court Upholds ITC Claim Validity”
Background: In a recent case (Writ Petition No. 3804 of 2024 dated February 20, 2024), the Hon’ble Madras High Court ruled in favor of Sri Shamunga Hardwares Electricals (“the Petitioner”), emphasizing that credit should not be denied when Input Tax Credit (ITC) claims are not
GST Litigation“Supreme Court Ends Immunity: MPs and MLAs Liable for Bribery”
Overview: The Supreme Court delivered a landmark ruling on Monday, stating that Members of Parliament (MPs) and Members of Legislative Assemblies (MLAs) are not immune from prosecution for accepting bribes in exchange for making a speech or casting a vote in the legislature. Background: A