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.
No obligation on airlines to escort the passenger to the boarding gate
Case covered: The Branch Manager, Indigo Airlines, Kolkata & Anr. … Appellants Versus Kalpana Rani Debbarma & Ors. …Respondents Facts of the case: The appellants, who are representatives of two different branches of an aviation company operating low-cost air carrier under the name and
Supply of packed food items at GMU’s at railway platform is a supply of service
Case covered: RAJEEV KUMAR GARG Facts of the case: The applicant is engaged in General Minor Units (GMU) at Railway Platforms at which counter sale of packed food items, drinks, and cooked items are done. The Applicant has submitted the application for Advance Ruling
Manpower service is not supply of farm labour hence taxable
Case covered: Mrs. Manju Devi, (M/s M.D. Enterprises) Facts of the case: The applicant is a sole proprietor of M/s M.D. Enterprises. The total turnover of the applicant for the financial year 2018-19 was INR 17.75 Lacs. The applicant is unregistered under the provisions of
Market Committee is not a governmental authority: Parking services taxable
Case covered: PUSHPA RANI PABBI Facts of the case: Pushpa Rani Pabbi(applicant) is a registered Proprietorship concern registered under the CGST Act,2017 and Punjab SGST Act, 2017 with GSTIN No. 03AGNPP9409PIZN. The applicant has been appointed as a contractor for providing parking lot services at
Forest produce is not agriculture produce
Case covered: M/s. Mallelli Venkateswara Rao Facts of the case: M/s Mallelli Venkateswara Rao, (hereinafter referred to as the Applicant) having its office at D.No.2-118, S.T. Colony, Chintur (Post & Mandal)’ East Godavari District is a registered firm, under GSTIN 37BCTPM9590D2ZU and engaged in the
A.F.BABU versus UNION OF INDIA:assesee cannot be deprived of the substantive benefit under the GST Act merely on account of a technical procedure
Case covered: A.F.BABU versus UNION OF INDIA Facts of the case: On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that, while it is a fact that the petitioners did not make an attempt
PIL filled in Supreme Court – Rule 36(4)
Introduction: Nuances of Rule 36(4) are hitting hard. It is inserted into CGST Rules 2017. It provides for 110% of ITC. There are many practical issues in this rule. Its implementation is facing a lot of hardship. Case Covered: Movement for GST Simplification (headed by Social
CA Shafaly GirdharwalNo GST on Notice pay: Madras High Court
Case covered: GE T & D India Limited(formerly Alstom T & D India Limited) The petitioner in all WPs Versus Deputy Commissioner of Central Excise Respondent in all WPs Facts of the case: Writ Petitions filed under Article 226 of the Constitution of India, to
CA Shafaly GirdharwalPre-sales marketing services by Indian subsidiary to the foreign parent company
Case covered: M/s Infinera India Pvt Ltd, Prestige Solitaire, Level 4-401, No 6, Brunton Road, 560025 Facts of the case: The appellant is a 100% Export Oriented Unit under the STPI scheme and is a wholly-owned subsidiary of Infinera Corporation, USA. The Appellant is predominantly
CA Shafaly GirdharwalOdomos is not medicine, it is mosquito repellent: Allahabad High Court, No judicial review required
Case covered: Petitioner:- M/S Dabur India Ltd. Respondent:- Commissioner Of CGST, Ghaziabad and 4 Others Counsel for Petitioner:- Atul Gupta, Abhishek Kumar Tripathi Counsel for Respondent:- A.S.G.I., Ashok Singh Facts of the case: The petitioner has invoked the extraordinary jurisdiction of this Court under Article
CA Shafaly GirdharwalInterim protection granted to the petitioner withdrawan: GST Fake invoice scam
Introduction: In this case of GST fake invoice scam, the petitioner was awarded the protection. Plea for vacating this protection was moved through Counsel Harpreet Singh who put a stellar performance. Credit goes to Ms. Mayusha Goyal, JC and Y Kumar, AC for strategizing and
CA Shafaly GirdharwalLATEST DIRECTIONS TO GSTN FROM DELHI HIGH COURT
Important Directions to GSTN from Delhi High Court Sales Tax Bar Association, New Delhi is regularly working for the cause of stakeholder dealers and Tax Professionals. Today,23.01.2020 In Writ Petition No. 9575 of 2017 and 10284 of 2018 in the matter of Sales Tax Bar Association