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“Court Ruling: Burden of Proof in Tax Evasion Cases”
Background: Justice Shekhar B Saraf, in a ruling on the penalty under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017, emphasized that while petitioners must demonstrate absence of tax evasion, the burden falls on the department to prove intentional tax evasion
GST Exemption: Government Dredging Services
Introduction: In a recent ruling by the West Bengal Authority for Advance Ruling (AAR), the GST exemption status for dredging services provided to the government was clarified. This ruling, issued in the case of In Re. Dredging and Desiltation Company (P.) (Ltd.), sheds light on
Deciphering RERA-GST: Real Estate and Taxation
Introduction: In the dynamic realm of real estate, ensuring transparency and protecting consumer interests are paramount. Real Estate Regulatory Authorities (RERAs) play a pivotal role in achieving these objectives. However, recent discussions have arisen regarding the applicability of Goods and Services Tax (GST) on RERAs,
Typographical error in vehicle number- High court decision on penalty
Commentary on the case- In this judgment there was a typographical error in the vehicle number in E-way bill. The documents were cross checked at a check point and there was difference in vehicle number filled in the part B of the E-way bill and
CA Shafaly GirdharwalCBIC issued procedure for amendment in Bill of entry [download pdf]
CBIC has issued a notification for the process of amendment in bill of entry. The procedure will be based on various amendments as per their nature. public_profile can be reached at shaifaly.ca@gmail.com Self approval- 5.1 Board vide Notification No. 36/2021-Customs (N.T.) dated 29.03.2021 notified that
CA Shafaly GirdharwalBhartiya Nyay Sanhita to apply from 1st July 2024
Bhartiya nyay sanhita was passed in parliament to replace Indian Penal code. Now the date of its applicability is also announced by the government. Home ministry issued a notification to appoint the date of its applicability. The decided date is 1st July 2024. The GST
New functionalities on GSTN portal from 24.02.2024
Few important functionalities were made available on the GSTN portal. As we all know GSTN portal has many issues. Seamless flow to move from one tab to another is missing. But to help the taxpayers some new functionalities are added. 1- Download GSTR 2A in
Benami Act will apply to past transactions where the property is “held” even after its applicability
Commentary- An important judgment where the Apex courts judgment was clarified so as to cover the past transactions in Benami The applicability of Benami Act was settled by the Apex court in case of “Ganpati Dealcom Private Limited”- (a.) Section 3(1) of 1988 Act is
CA Shafaly GirdharwalA cost of Rs. 50,000 levied on conducting the search during moratorium period by the GST department
Brief summary of the case- CE Category- NCLAT interplay with GST public_profile can be reached at shaifaly.ca@gmail.com A cost of Rs. 50,000 was levied on the department for conducting search during the moratorium period. In this case the company was admitted to CIRP. After that
CA Shafaly GirdharwalUncovering Alleged Tax Evasion in India’s Commercial Coaching Centers
Introduction The Directorate General of Goods and Services Tax Intelligence (DGGI) has launched a sweeping investigation into suspected tax evasion by leading commercial coaching centers across India. Reports suggest that these entities may have evaded taxes totaling an astonishing ₹850 crore during the fiscal years
Non speaking GST order quashed by Delhi high court
Comment The order was issued before hearing the appellant. The order is cryptic and it is template based and doesn’t mention the reason for the demand raised. Details of the case Pleading 1. Petitioner impugns order dated 24.12.2023, whereby Show Cause Notice dated 24.09.2023,
CA Shafaly GirdharwalDuplicate proceedings for same period not allowed
Comment Duplicate proceedings for same period not allowed The proceedings were already in process. A summon was issued to the taxpayer. Court held that dual proceedings for the same period are not possible. The order was stayed by the court. Details of the case Pleading
CA Shafaly Girdharwal