Delhi high court directs Centre to clarify CGST rule on refund
7 years, 7 months ago

Delhi high court directs Centre to clarify CGST rule on refund

Live Mint  

New Delhi: The Delhi high court on Friday directed the Centre to issue a clarification on one of the rules pertaining to the central good and services tax which provides for a refund of integrated tax paid on export of goods and services. Ltd, a Delhi based-web developer and IT software solutions provider, seeking “parity and a level playing field in business.” The petition raises issues with the policy of the government for refund of integrated tax paid on exports of goods and services. It lays down submission of letter of undertaking without furnishing any bank guarantee for exporters with a turnover of at least Rs1 crore and for ‘status holders’ under the Foreign Trade Policy 2015-2020. However, the court after studying the challenged provision, opined that the circular issued by the Government on 7 July, in this regard provided that “the bond has to be furnished by the exporter on the amount of tax paid on supply.” Therefore, whether any bond will have to be furnished with a bank guarantee on zero-rated supplies was unclear.

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History of this topic

Notification Cannot Be Given Retrospective Effect To Deny Refund On Unutilised ITC Claimed Within Limitation Period: Madras HC Allows Gillette's Plea
1 week, 2 days ago

Notification Cannot Be Given Retrospective Effect To Deny Refund On Unutilised ITC Claimed Within Limitation Period: Madras HC Allows Gillette's Plea

Live Law  

Finding that the refund claim was filed within two years from the “relevant date” as defined in Explanation 2 to Section 54 of CGST Act, the Madras High Court recently clarified that a refund claim cannot be denied on the basis of retrospective operation of the Proviso to Rule 90 pf the CGST Rules. “As per Sub-Clause 3 to Section …

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT
1 week, 6 days ago

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the amount deposited as service tax, if refundable, should not be treated as pre-deposit under Section 35F of Central Excise Act, 1944. Merely because such adjustment is made, the amount paid as service tax or fine or penalty does not become pre-deposit under section 35F” …

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court
2 weeks, 3 days ago

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court

Live Law  

The Delhi High Court has made it clear that an order cancelling GST registration of a trader with retrospective effect will not sustain unless the show cause notice preceding such decision reflects both the reasons and the authority's intent for retrospective cancellation. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “in the absence of reasons having …

Tax Weekly Round-Up: March 03 - March 09, 2025
2 weeks, 4 days ago

Tax Weekly Round-Up: March 03 - March 09, 2025

Live Law  

SUPREME COURT Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008 Case title: COMMISSIONER, COMMERCIAL TAX Case no. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked, “This court is cognizant of the large number of statutory appeals pending for disposal before …

'Extra Duty Deposit' Different From Customs Duty, Limitation For Seeking Refund U/S 27 Of Customs Act Is Inapplicable: Delhi High Court
3 weeks, 1 day ago

'Extra Duty Deposit' Different From Customs Duty, Limitation For Seeking Refund U/S 27 Of Customs Act Is Inapplicable: Delhi High Court

Live Law  

The Delhi High Court has held that an Extra Duty Deposit does not constitute a payment in the nature of customs duty under the scope of Section 27 of the Customs Act, 1962 and thus, the period of limitation for seeking a refund of customs duty under the provision would not apply qua EDD. Petitioner relied on the Department's Circular …

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax
3 weeks, 1 day ago

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax

Live Law  

The Delhi High Court has asked the Customs Excise & Service Tax Appellate Tribunal to decide whether levy of tax on the services purchased by a prepaid subscriber of Tata Teleservices, using the existing mobile balance on which tax was already paid, would amount to double taxation. It observed, “Considering the factual nature of the issue and the fact that …

Delhi High Court Allows Indigo Airlines' Plea, Holds Levy Of Additional IGST On Repaired & Re-Imported Aircraft Parts To Be Unconstitutional
3 weeks, 3 days ago

Delhi High Court Allows Indigo Airlines' Plea, Holds Levy Of Additional IGST On Repaired & Re-Imported Aircraft Parts To Be Unconstitutional

Live Law  

In big relief to Indigo airlines, the Delhi High Court has held that an additional levy of Integrated Goods and Services Tax and cess under Section 3 of the Customs Tariff Act, 1975 on re-import of aircraft parts that were repaired abroad, is unconstitutional. A division bench of Justice Yashwant Varma and Ravinder Dudeja observed that “additional duty even after …

Relief for Indigo: No additional tax on aircraft parts re-imported following repairs, says Delhi HC
3 weeks, 3 days ago

Relief for Indigo: No additional tax on aircraft parts re-imported following repairs, says Delhi HC

Live Mint  

New Delhi: The court declared unconstitutional a part of the 2021 customs department exemption notification that required payment of integrated GST and a cess on the repair cost of goods re-imported into India after being sent abroad for maintenance. In a major relief for aviation companies, including IndiGo, the Delhi High Court on Tuesday struck down the Integrated Goods and …

Respondent Cannot File Cross-Objections To Appeal Before High Court U/S 260A Income Tax Act: Delhi High Court
3 weeks, 3 days ago

Respondent Cannot File Cross-Objections To Appeal Before High Court U/S 260A Income Tax Act: Delhi High Court

Live Law  

The Delhi High Court has held that Section 260A of the Income Tax Act, 1961, which pertains to appeals to High Courts, does not envisage the filing of cross-objections by the opposite party, unlike Order XLI Rule 22 CPC. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “The Legislature appears to have consciously desisted from adopting …

Tax officers told to give relief to businesses on GST interest, penalty
1 month, 2 weeks ago

Tax officers told to give relief to businesses on GST interest, penalty

Live Mint  

NEW DELHI : The Central Board of Indirect Taxes and Customs has told field officers that businesses which have paid tax dues in time are eligible for relief on interest and even penalty where the department has gone on appeal. In an instruction to officials, CBIC said it has received requests from officers for clarification whether relief on interest and …

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC
1 month, 2 weeks ago

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC

Live Law  

The Delhi High Court has held that since Section 107 of the Central Goods and Services Tax Act, 2017 prescribes an “independent regime” to determine the limitation period for filing statutory appeals, the provision for condonation of delay under Section 5 of the Limitation Act stands excluded. Once it is found that the legislation incorporates a provision which creates a …

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund
1 month, 3 weeks ago

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted a refund along with interest, despite the absence of a statutory provision for interest under central excise laws at the relevant time. Subba Rao has observed that “the amount collected by way of Central excise duty was illegal as the activity itself did not involve any …

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT
1 month, 4 weeks ago

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the prescribed time limit for filing a refund application cannot be disregarded merely because the tax was collected without legal authority. The Bench of Justices Dilip Gupta and P. V. Subba Rao has observed that “the appellant cannot be permitted to claim a refund of …

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court
2 months, 1 week ago

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court

Live Law  

The Delhi High Court has held that Section 129 of the Central Goods & Services Tax Act, 2017 which pertains to detention, seizure and release of goods while in transit cannot be invoked for imposing penalties for minor breaches, like incomplete e-way bill. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar further held that Section 129 cannot, …

Tax Weekly Round-Up: 6th January - 12th January 2025
2 months, 2 weeks ago

Tax Weekly Round-Up: 6th January - 12th January 2025

Live Law  

SUPREME COURT Reduction In Share Capital Amounts To Transfer Of Capital Asset Under Income Tax Act : Supreme Court Case Name: PRINCIPAL COMMISSIONER OF INCOME TAX-4 & ANR v. M/S. : While directing that the order under Section 73 of the Goods and Service Tax Act, 2017 uploaded in the “Additional Notices and Tabs” on the GST portal be treated …

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court
2 months, 3 weeks ago

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court

Live Law  

The Delhi High Court has made it clear that a Commissioner under the Central Goods and Services Tax Act 2017 cannot, in purported exercise of its powers under Section 107, sit in appeal over an order passed by the Appellate Authority. A division bench of Justices Yashwant Varma and Dharmesh Sharma ruled, “The Commissioner, while seeking to review an order …

Tax Weekly Round-Up [23rd December - 29th December 2024]
2 months, 4 weeks ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law  

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT
Trending News
3 months ago

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that discounts/incentives received from manufacturer and passed on to customers during car sales constitute sale of goods, not service, hence not liable to service tax. The Tribunal after referring to previous judgments stated that when it was categorically held that there was no liability to Service …

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT
Trending News
3 months ago

Discounts Received From Manufacturer & Passed On To Customers During Car Sale Doesn't Constitute Service, Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that discounts/incentives received from manufacturer and passed on to customers during car sales constitute sale of goods, not service, hence not liable to service tax. The Tribunal after referring to previous judgments stated that when it was categorically held that there was no liability to Service …

Tax Weekly Round-Up [16th December - 22nd December 2024]
3 months ago

Tax Weekly Round-Up [16th December - 22nd December 2024]

Live Law  

SUPREME COURT Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court Case : Commissioner of Central Excise, Salem v. M/s Madhan Agro Industries Ltd Case no. Delhi HC Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia Case title: Nokia …

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional
3 months, 1 week ago

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional

Live Law  

The Delhi High Court on Thursday ordered the GST Department to refund the service tax paid by certain importers on ocean freight. The division bench also relied on judgment rendered by the Ahmedabad Bench of the CESTAT in Commissioner of Service Tax vs. Kiri Dyes and Chemicals Limited where it was held, “the issue whether Ocean Freight/ Sea Transportation service …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months, 1 week ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia
3 months, 1 week ago

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia

Live Law  

Granting relief to telecom equipment company Nokia, the Delhi High Court disallowed the Income Tax Department from adjusting the outstanding demand raised against the company, towards a previous refund due to it. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma pointed towards stay of recovery proceedings and said, “there is no allegation that the petitioner is alienating …

Tax Weekly Roundup: November 18 - November 24, 2024
4 months ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Tax Weekly Roundup: November 18 - November 24, 2024
4 months ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

CGST Act | Commissioner Empowered To Withhold Refunds Both From Electronic Cash Ledger And Electronic Credit Ledger: Delhi HC
4 months, 1 week ago

CGST Act | Commissioner Empowered To Withhold Refunds Both From Electronic Cash Ledger And Electronic Credit Ledger: Delhi HC

Live Law  

The Delhi High Court has held that refunds, be it from the balance left in Electronic Cash or the Electronic Credit Ledger, are treated at par and the Commissioner under the Central Goods and Services Tax Act may withhold both in exercise of its powers under Section 108. In the case at hand, Petitioner had Impugned Commissioner's order under Section …

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
7 months, 3 weeks ago

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court

Live Law  

The Delhi High Court has held that the assessing officer cannot disregard the direction of the Income Tax Appellate Tribunal to re-examine the issue by referring to the circular issued by the Central Board of Direct Taxes.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the additional grounds had come to be accepted by the …

Direct Tax Weekly Round-Up: 21 To 27 July 2024
8 months ago

Direct Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court State Not Liable To Collect Tax At Source While Giving Contractors Permit To Vend Liquor At Fixed Retail Price : Supreme Court Case Details : THE EXCISE COMMISSIONER KARNATAKA & ANR. Services Provided Outside To Indian Customers In Connection With Right To Use Of Process Can't Be Taxed : Delhi High Court Case Title: The Commissioner Of Income …

CBIC Issues Guideline To Address Recovery Of Outstanding Dues Till GSTAT Becomes Functional
8 months, 2 weeks ago

CBIC Issues Guideline To Address Recovery Of Outstanding Dues Till GSTAT Becomes Functional

Live Law  

The Central Board of Indirect Taxes and Customs has issued the guidelines for recovery of outstanding dues, in cases in which first appeal has been disposed of, till the Goods and Service Tax Appellate Tribunal comes into operation.The Board has received doubts from the trade and the field formations in respect of recovery of outstanding dues, in cases where the …

Regularisation Of Non-Levy Or Short Levy Of GST: 53rd GST Council Meeting
9 months ago

Regularisation Of Non-Levy Or Short Levy Of GST: 53rd GST Council Meeting

Live Law  

The 53rd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. The council proposed the insertion of Section 11A in CGST Act for granting power not to recover duties not levied or short-levitated as a result of general practice under GST Acts.The GST Council recommended inserting a new Section 11A in CGST Act. The …

GST Council meeting today: Here are the five key expectations
9 months, 1 week ago

GST Council meeting today: Here are the five key expectations

Live Mint  

New Delhi: Goods and Services Tax Council is meeting in the capital after over eight months to discuss indirect tax matters, including further strengthening the tax ecosystem to make it foolproof. Law change on scope of GST The Council is expected to clear the text of legislative amendments to Central, State and Integrated GST laws to exclude extra-neutral alcohol, the …

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024
10 months, 2 weeks ago

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024

Live Law  

Supreme Court Case Name- All India Bank Officers' Confederation Vs The Regional Manager, Central Bank Of India & Others Citation : 2024 LiveLaw 352 A Division bench of the Supreme Court comprising of Justice Sanjiv Khanna and Justice Dipankar Datta while deciding a Civil Appeal in the case of All India Bank Officers' Confederation Vs The Regional Manager, Central Bank …

Delhi VAT Act | Authorities Must Strictly Follow Time Limit To Process & Issue Refunds : Supreme Court
10 months, 3 weeks ago

Delhi VAT Act | Authorities Must Strictly Follow Time Limit To Process & Issue Refunds : Supreme Court

Live Law  

In a recent decision, the Supreme Court held that the department must mandatorily adhere to the time limit for processing and issuing the refunds under Section 38 of the Delhi Value Added Tax Act, 2004. “The language of Section 38 is mandatory and the department must adhere to the timeline stipulated therein to fulfill the object of the provision, which …

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT
10 months, 3 weeks ago

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying in cenvat credit balance.The bench of Rachna Gupta and P.V. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 …

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024
11 months, 1 week ago

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024

Live Law  

Delhi High Court Case Title: M Tech Developers Pvt. To Remove Demands, Penalty From ITBA portal Case Title: Sunshine Capital Limited Versus DCIT The Delhi High Court has held that the Department has failed to comply with Income Tax Appellate Tribunal's Order in passing a fresh assessment order within the stipulated time. Bombay High Court Case Title: Pankaj Kailash Agarwal …

CESTAT Cases Monthly Round-Up: March 2024
11 months, 3 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund
1 year ago

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund

Live Law  

The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that Section 56 of the CGST/DGST Act deals with the interest on delayed refunds. The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund. It …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period
1 year, 1 month ago

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period

Live Law  

The Delhi High Court has directed the department to consider refunding the input tax credit in light of the circular issued by the Central Board of Indirect Taxes and Customs extending the benefit of the exclusion period.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the benefit of exclusion of the period from March 1, 2020, …

'Beneficial Legislation, Promotes Consumer Welfare': Delhi High Court Upholds Anti-Profiteering Provisions Under CGST Act And Rules
1 year, 1 month ago

'Beneficial Legislation, Promotes Consumer Welfare': Delhi High Court Upholds Anti-Profiteering Provisions Under CGST Act And Rules

Live Law  

The Delhi High Court has upheld the provisions concerning anti-profiteering measure and establishment of National Anti-Profiteering Authority under the Central Good and Services Tax Act, 2017 and its Rules, observing that they are in the nature of a beneficial legislation as they promote consumer welfare.A division bench of Acting Chief Justice Manmohan and Justice Dinesh Kumar. The Delhi High Court …

GST ITC Refund Can't Be Rejected Merely On Ground Of Non-Supply Of Authenticated Document: Delhi High Court
1 year, 2 months ago

GST ITC Refund Can't Be Rejected Merely On Ground Of Non-Supply Of Authenticated Document: Delhi High Court

Live Law  

The Delhi High Court has held that an input tax credit refund cannot be rejected merely on the grounds of the non-supply of authenticated documents.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the petitioner had uploaded documents; however, the system did not register the documents that were uploaded by the petitioner. The Delhi High Court …

CBIC Notifies Creation Of Principal Bench Of GSTAT At New Delhi
1 year, 2 months ago

CBIC Notifies Creation Of Principal Bench Of GSTAT At New Delhi

Live Law  

The Central Board of Indirect Taxes and Customs has notified the creation of the principal bench of the Goods and Service Tax Appellate Tribunal at New Delhi.“The Government has invoked the powers under section 109 of the Central Goods and Services Tax Act, 2017. The Central Board of Indirect Taxes and Customs has notified the creation of the principal bench …

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court
1 year, 2 months ago

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court

Live Law  

The Delhi High Court has held that the order cancelling the petitioner's GST registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that if the petitioner's GST registration is restored, the petitioner would be obliged to update its returns …

Tax Cases Weekly Round-Up: 10 To 16 December, 2023
1 year, 3 months ago

Tax Cases Weekly Round-Up: 10 To 16 December, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus Oxygen Business Park Pvt. Case Title: ATT SYS India Pvt Ltd Estex Tele Private Limited Consortium Versus The Commissioner Goods And Services Tax Delhi The Delhi High Court has directed the restoration of GST registration as no opportunity for a hearing was accorded to the petitioner or assessee. Case Title: Pepsico India Holdings …

Delhi High Court Directs GST Dept. To Pay GST ITC To IOCL
1 year, 3 months ago

Delhi High Court Directs GST Dept. To Pay GST ITC To IOCL

Live Law  

The Delhi High Court has allowed the refund of accumulated Input Tax Credit due to the inverted duty structure to Indian Oil Corporation Limited.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the rate of tax chargeable on inputs other than LPG, which are higher than the rate of GST chargeable on bottled LPG. The Delhi …

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court
1 year, 3 months ago

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court

Live Law  

The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the assessee's statement cannot be read as acknowledgement of any …

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund
1 year, 4 months ago

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund

Live Law  

The Calcutta High Court has recently dismissed writ petitions by M/s Kayal Construction, which had been awarded tenders floated by the state government, on the condition that the petitioner would bear expenses for all the taxes/cess payable. Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any …

GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC
1 year, 4 months ago

GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC

Live Law  

The Allahabad High Court has held that once rectified/ correct tax invoices and e-way bills are produced before the authorities before passing of the detention/ seizure order, the proceedings under the Goods and Service Tax Act, 2017 ought not to be initiated. Vs. Union of India and others and M/s Bhumika Enterprises Vs. State of UP and others, the bench …

Centre notifies 18% GST on corporate guarantees
1 year, 5 months ago

Centre notifies 18% GST on corporate guarantees

Live Mint  

New Delhi: The Central Board of Indirect Taxes and Customs has said that Goods and Services Tax will apply to corporate guarantees between related entities such as parent firms and subsidiaries from Thursday, 26 October. As per the CBIC order, 18% GST will apply to corporate guarantees between parent and subsidiaries and other related parties either on the financial consideration …

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