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.
In the High Court of Madhya Pradesh at INDORE BEFORE Hon’ble Shri Justice Vivek Rusia & Hon’ble Shri Justice Hirdesh on the 13th of June, 2023 – Writ Petition No. 14297 of 2020
Petitioner-Agrawal and Brothers Respondent – Union of India, Western Railway Division DRM Office, Ratlam and Office of the Superintendent, CGST, and 2. Central Excise, Range-I Division Ratlam, Court- Madhya Pradesh (Indore). Every buyer was aggrieved by the defaults of suppliers. The department was trying to
CA Shafaly GirdharwalHIGH COURT ON ITC – GARGO TRADERS 5 THINGS YOU MUST KNOW
Purchases were made in November 2018 (GST registration was active), however, GST registration of the supplier was canceled retrospectively from October 2018! Buyer must verify registration and supporting documents! The main contention of the petitioner is that the transactions in question are genuine and valid
Supreme court upheld import obligation for advance authorisation
Supreme court upheld import obligation for advance authorisation Draconian Provision Upheld! Yesterday, the Supreme Court reversed the Judgement of the Gujarat High Court’s decision validating the problematic condition of “Pre-Import” (which was prevalent from 13th October 2017 to 10th January 2019). Advance Authorization scheme was
195 Seizure Section 129 vs Section 67
The petitioner stored the goods in a separate godown which, inadvertently, was not mentioned in the e-way bill- Penalty u/s 129 cannot be invoked for the seizure of the goods at the lying godown. Hon’ble Calcutta High Court in Sandip Kumar Singhal Versus Deputy Commissioner,
130 Blocking of Credit Ledger Cannot Result in Creating Negative Balance in Credit Ledger
SAMAY ALLOYS INDIA PVT. LTD. VERSUS STATE OF GUJARAT [2022 (2) TMI 843 – GUJARAT HIGH COURT] Whether Credit Ledger under Rule 86A can be blocked beyond the amount available balance in Credit Ledger resulting in Negative balance in Credit Ledger Hon’ble Court and Judicial
Most Litigative Issues on Itc
Sales Promotion item is taxable supply at Value u/r 27 KANAHIYA REALTY PRIVATE LIMITED The supply of hosiery goods followed by the supply of goods under promotional scheme doesn’t satisfy the condition of being ‘made for a single price’ and the supplies, therefore, cannot be
Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax
Case Covered: M/s. Bright Star Plastic Industries Versus Additional Commissioner of Sales Tax & others Facts of the Case: The Petitioner is carrying on the business of manufacturing and trade of Poly Vinyl Chloride (PVC) pipes, high-density polyethylene and low-density polyethylene pipes, scrap iron angles,
CA Shafaly Girdharwal
GST LitigationProtection of Life and Personal Liberty- Article 21 of the Constitution
• 2017 (8) TMI 938 – Supreme Court in Justice K.S. Puttaswamy (Retd.), and Another Versus Union Of India And Others • Right to life and personal liberty under Article 21, privacy is not an absolute right. • Privacy has both positive and negative
GST LitigationJurisprudence on Writ Petition involving Mixed Question of Law and Fact
2021 (7) TMI 1161 – Madras High Court in Maya Appliances Pvt. Ltd. versus The Assistant Commissioner, The Commissioner of GST and Central Excise, Union of India Writ Petition entertained by one court cannot be the reason to admit writ petition in other courts
GST LitigationProvisional Attachment of Credit Ledger on account of Nonexistence of Supplier at their Registered Address
2021 (7) TMI 1057 – Allahabad High Court in M/S. RM Dairy Products Llp Versus State Of Up And 3 Ors. Facts Petitioner has availed the credit of the input tax on the Invoices issued by M/s Darsh Dairy and Food Products Allegation of
GST LitigationProvisional Attachment of Immovable Property to continue even appeal is filed, however bank account attachment shall cease
2021 (7) TMI 998 – Gujarat High Court in M/S Sushant Steel Through Proprietor Vinod Kumar Nagina Gupta Versus State Of Gujarat Facts Department has attached the movable and immovable properties to the tune of ₹ 75,48,541/-, which include the attachment of two bank accounts
GST LitigationCESTAT Order in the case of Ruchi Soya Industries Ltd
Case Covered: Ruchi Soya Industries Ltd Versus Commissioner Of Customs Facts of the Case: M/s. Ruchi soya appellant herein has filed an impugned appeal to assail the order in appeal No. 380-18-19 dated 19.2.2019. the facts in brief given rise to this appeal are as