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.
Oral understanding against a written agreement is not admissible
Case Covered: M/s Eternity Entertainment & Hospitality Pvt. Ltd. Versus Raj Kumar Dhingra Read the full text of the case here. Facts of the case: RFA 794/2019 is against the judgment and decree dated 19.07.2019 passed by the learned Additional District Judge-01, South, Saket Courts,
Delhi HC in the case of M/s Eternity Entertainment & Hospitality Pvt. Ltd.
Citations: Payal Vision Limited vs. Radhika Choudhary (2012) United India Periodicals Pvt. Ltd. vs. CMYK Printech Ltd. 2018 Nopany Investments (P) Ltd. vs. Santokh Singh (HUF), 2008 V. Dhanapal Chettiar V. Yesodai Ammal (1929) IN THE HIGH COURT OF DELHI AT NEW DELHI + RFA
TN High Court Judgment. Form ‘C’ can not be denied for Inter state purchases of Petroleum products and Liquor & other Spirits.
Case Covered: The Commissioner of Commercial Taxes Versus The Ramco Cements Ltd. Facts of the case: The Commissioner of Commercial Taxes has filed this intra-court Writ Appeals aggrieved by the order and judgement of the learned Single Judge dated 26.10.2018, whereby the learned Single Judge
Taxability of Service by Directors
Taxability of services provided by a director In GST, provisions relating to Authority of Advance Rulings (“AAR”) were enabled to provide certain aid to the taxpayers with respect to unerring interpretation of the legal provisions. However, with flooding of pro-revenue and certain implausible rulings, it
Rajasthan AAR Order in the case of M/s Clay Craft India Pvt Ltd
Case Covered: M/s Clay Craft India Pvt Ltd J.P Meena Additional Commissioner ; Member (Central Tax ) Hemant jain Additional Commissioner ; Member (State tax) Name and address of the Applicant ; M/s Clay Craft India Pvt Ltd .’ F – 766A, F -766
GST on Director’s salary
GST liability over Director’s salary or remuneration The ruling of AAR Rajasthan in the case of Clay Craft raised the eyebrows again. We all know that services by an employee to an employer are out of the preview of GST. But the ruling denied this
CA Shafaly GirdharwalOrder is Communicated
ORDER IS COMMUNICATED 1: The Division Bench of Gujarat High court in the case of Gujarat State Electricity Board Vs. Vipul Kumar MANU/GJ/2442/2019 has discussed the entire law on the issue of service of notice/summons keeping in mind the provisions of CPC, General Clauses Act,
Uttarakhand AAR order in the case of M/s. V K Enterprises
Case Covered: M/s. V K Enterprises Facts of the case: This is an application under sub-Section (1) of section 97 of the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the Rules made thereunder filed by M/s. V K Enterprises, Raipur Sahakari Audyogic Kherea,
Recent major judgements of Indirect Tax Volume 3
Recent major judgements of Indirect Tax Volume 3 GST A. GST: AAR shall be required to determine the place of supply wherever it is necessary for determining the liability of the registered person to pay tax The petitioner has entered into a contract with its
Draft appeal to appellate authority
STATEMENT OF FACTS 1) M/s —-, (hereinafter referred to as the Appellant) is filing the present appeal against the impugned Order-in-Original in Form GST DRC-07 issued vide Ref No.— ——- dated ——– the Learned Excise & Taxation Officer cum Proper Officer of State Tax, Copy
LIABILITY TO PAY INTEREST IS IT ABSOLUTE OR CONDITIONAL – WHETHER REVERSAL FROM CASH OR ITC.
LIABILITY TO PAY INTEREST IS IT ABSOLUTE OR CONDITIONAL – WHETHER REVERSAL FROM CASH OR ITC. The question of payment of interest by the assessee arises under various provisions of Central Goods & Services Act, 2017 (hereinafter called CGST Act) and more particularly in relation
European court case over single and multiple supply.
Case Covered: Card Protection Plan Ltd. and Commissioners of Customs and Excise The CPP case is a first and the landmark decision referred to the European Court of Justice which provides guidance to determine whether a supply is in the nature of a single supply