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.
Telangana HC in the case of M/s KMC Constructions Ltd. Versus Principal Commissioner of Central Tax
Case Covered: M/s KMC Constructions Ltd. Versus Principal Commissioner of Central Tax Issue: Provisional attachment of the bank account of the petitioner continued even after the expiry of 1 year. Brief Facts of the Case: • Petitioner’s bank account was provisionally attached on 07.06.2019 by
Gujarat HC in the case of M/s Surat Mercantile Association Versus Union of India
Case Covered: M/s Surat Mercantile Association Versus Union of India Oral Order: We have heard Mr. Vinay Shraff, the learned counsel assisted by Mr. Parth Shah, the learned counsel appearing for the writ applicants. The subject matter of challenge in the present writ application is
Gujarat HC in the case of Asian Organo Industries Versus The Principal Commissioner of Customs
Case Covered: Asian Organo Industries Versus The Principal Commissioner of Customs Issue: IGST refund was withheld on the grounds that petitioner has availed Higher duty drawback instead of on lower duty drawback on export of goods. Brief Facts of the Case: • Petitioner is engaged
Patna HC in the case of Pinax Steel Industries Pvt Ltd Versus State of Bihar
Case Covered: Pinax Steel Industries Pvt Ltd Versus State of Bihar Issue: Authority has passed the order without giving an opportunity of personal hearing and also not considered the reply filed by the petitioner is pure violation of principles of natural justice. Brief Facts of
Bombay HC in the case of GST Practitioners Association Versus Union Of India
Case Covered: GST Practitioners Association Versus Union Of India Issue: Goods and Service Tax Practitioners’ Association, has filed a writ petition seeking for extension of the due date for filing Annual Return for the FY 2019-20 in the state of Maharashtra under Sec 44 of
Karnataka HC in the case of M/s Asiatic Clinical Research Pvt Ltd Versus Union Of India
Case Covered: M/s Asiatic Clinical Research Pvt Ltd Versus Union Of India Issue: Refund applications under Section 54 of the CGST Act, 2017 of the petitioner were rejected by the departmental authority without giving any opportunity for a personal hearing. Brief Facts of the Case:
Supreme Court in the case of Excellence Private Limited Versus The Commissioner of Income Tax
Case Covered: Excellence Private Limited Versus The Commissioner of Income Tax Facts of the Case: The appeals in these cases are by both the assessees as well as the Department of Revenue, Ministry of Finance [“Revenue”]. Whereas the assessees have succeeded in the question that
No Royalty, No TDS
Inclusion of Software Payments In The Definition of ‘Royalties’? Excellence Private Limited Vs. The Commissioner of Income Tax & Anr Civil Appeal Nos. 8733 – 8734 OF 2018 Dated 03 .03. 2021 I. Important Definitions 1) In India, “software” has been defined under the Income
Delhi HC in the case of Court On Its Own Motion Versus Union of India
Case Covered: Court On Its Own Motion Versus Union of India Order: To deal with the raging COVID-19 Pandemic, and to provide protection to the masses, the Central Government and the State Governments have rolled out the vaccination drive. In the first round, the frontline
Jharkhand HC in the case of M/s. WS Retail Services Private Limited Versus The State of Jharkhand
Case Covered: M/s. WS Retail Services Private Limited Versus The State of Jharkhand Facts of the Case: The claim of refund of Rs. 61,74,899/- deposited between the period December 2014 to August 2015 by the petitioner before the RespondentCommercial Taxes Department, was declined by order
Bombay HC in the case of Shree Ganesh Forging Limited Versus State of Maharashtra
Case Covered: Shree Ganesh Forging Limited Versus State of Maharashtra Order: Heard Mr. Deepak Bapat, learned counsel for the petitioner. Issue notice. Ms. Jyoti Chavan, Mr. Hemant Haryan, and Mr. Himanshu Takke, learned AGPs waive notice for the respective respondents. Respondents to file reply affidavit
Allahabad HC in the case of Aparna Purohit Versus The state of U.P.
Case Covered: Aparna Purohit Versus The state of U.P. Facts of the Case: The allegation in the F.I.R lodged against the applicant and six other co-accused persons is that a web series is being shown on Amazon Prime Video, which is an online movie OTT platform,