No Excuse For Not Paying GST In Time From Its Electronic Cash Register: Madras High Court Upholds Interest Demand
2 years, 10 months ago

No Excuse For Not Paying GST In Time From Its Electronic Cash Register: Madras High Court Upholds Interest Demand

Live Law  

The Madras High Court bench of Justice C. Saravanan held that the taxpayer is liable to pay interest if there is a belated payment of tax declared in the returns filed. The question was whether the recovery under the proposed notice pursuant to an earlier order of the Court would fall under the purview of Section 50 of the CGST Act, 2017 read with Rule 142 of the CGST Rules, 2017 as inserted by notification No.60/2018-Central Taxes, dated 30.10.2018 w.e.f., 30.10.2018. As per Section 50 of the CGST Act, 2017, every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the government within the period prescribed, shall, for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate as may be notified by the government on the recommendations of the Council. The court noted that interest has been demanded on the net tax liability of the petitioner on account of belated payment of tax during the aforesaid period under Section 50 of the CGST Act, 2017.

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History of this topic

Central GST officers detect tax evasion of Rs 1.95 lakh crore during April-January
2 weeks, 1 day ago

Central GST officers detect tax evasion of Rs 1.95 lakh crore during April-January

India TV News  

Central GST officers detect tax evasion of Rs 1.95 lakh crore during April-January During the Budget Session Lok Sabha proceedings, Minister of State for Finance Pankaj Chaudhary told the House that in this fiscal year till January, 25,397 cases of GST evasion have been detected. In a shocking development, the officers of the Central GST have detected tax evasion of …

Delay Of Two Days In Issuing GST Notice Can't Be Condoned: Andhra Pradesh High Court
1 month ago

Delay Of Two Days In Issuing GST Notice Can't Be Condoned: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that delay of two days in issuing the GST notice cannot be condoned. The Division Bench of Justices R. Raghunandan Rao and Harinath N. observed that “the time permit set out under 73 of the Act is mandatory and any violation of that time period cannot be condoned, and would render the show cause …

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 …

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court
1 month, 2 weeks ago

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court has held that the time permit set out under 73 of the AP GST Act for issuance of show cause notice in relation to alleged short payment of tax, etc. In such a situation, it would be difficult to hold that the stipulation as to the period of initiation, of such proceedings, by issuance of …

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court
1 month, 3 weeks ago

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court

Live Law  

The Madras High Court stated that GST registration and payment of tax after inspection is not a voluntary conduct. The Assistant Commissioner issued show cause notice arriving a sum of Rs.69,54,554/- as GST liability for the total value of Rs.3,86,36,410/- and rejected the cum-tax basis benefit claimed by the assessee. The Assistant Commissioner passed an order in original, demanding balance …

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC
2 months ago

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC

Live Law  

The Gauhati High Court has held that Section 69 of the Central Goods and Services Tax Act 2017, which confers power to arrest on a Commissioner under the Act, requires the authority to not only record 'reasons to believe' that an assessee committed the specified offence but also specify the necessity to arrest. While dealing with a writ petition challenging …

GST on gaming companies: SC stays GST notices worth over ₹1 lakh crore against online gaming firms for tax fraud
2 months, 2 weeks ago

GST on gaming companies: SC stays GST notices worth over ₹1 lakh crore against online gaming firms for tax fraud

The Hindu  

The Supreme Court on Friday stayed the operation of showcause notices of ₹1.12 lakh crore issued under the Goods and Services Tax proceedings against online gaming companies. A Bench of Justices J.B. Pardiwala and R. Mahadevan passed the order in separate petitions filed by 49 online gaming companies. Last year, the top court had transferred to itself 27 writ petitions, …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
3 months ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
3 months ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 3 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act
3 months, 3 weeks ago

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act

Live Law  

The Patna High Court has rejected a petition challenging Notifications extending timeline for issuance of Orders under Section 73 of the GST Act. The three-year period under Section 73 of GST Act hence commences from such dates and would have normally expired respectively on 07.02.2023, 31.12.2023 and 31.03.2024. Likewise, for the financial year 2019- 20 the extended due date of …

Exporter Can't Be Denied Interest On Refund U/S 56 Of CGST Act For Period Of Delay Attributable To Revenue Dept: Bombay High Court
4 months ago

Exporter Can't Be Denied Interest On Refund U/S 56 Of CGST Act For Period Of Delay Attributable To Revenue Dept: Bombay High Court

Live Law  

The Bombay High Court recently clarified that an exporter is entitled to interest u/s 56 of the CGST Act for the period starting from the expiry of 60 days from the date of filing the shipping bill up to the date of grant of refund, although during the interregnum, the exporter's name was red flagged on the Customs' portal. The …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
4 months, 1 week ago

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Live Law  

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity. At the …

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
4 months, 1 week ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

Live Law  

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court
7 months, 1 week ago

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court

Live Law  

The Madurai Bench of Madras High Court has held that the taxpayer cannot be mulcted with an unjust penalty due to a minor discrepancy in the PIN code in the GST registration, and the tax invoices are to be construed as a minor violation of the provisions of the respective GST enactments.The bench of Justice C. Saravanan has observed that …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
8 months ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice …

Reduction In Amount Of Pre-Deposit Required To Be Paid For Filing Of GST Appeals: 53rd GST Council Meet
9 months ago

Reduction In Amount Of Pre-Deposit Required To Be Paid For Filing Of GST Appeals: 53rd GST Council Meet

Live Law  

The 53rd GST Council Meeting headed by the Union Finance Minister Nirmala Sitharaman has proposed an amendment in Section 107 and Section 112 of CGST Act for reducing the amount of pre-deposit required to be paid for filing of appeals under GST.The GST Council recommended reducing the amount of pre-deposit for filing of appeals under GST to ease cash flow …

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court
9 months, 2 weeks ago

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court

Live Law  

The Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.The bench of Justice Dinesh Kumar Singh has observed that prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was September 30th. …

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 …

Hindustan Unilever Receives GST Demand, Penalties Worth Rs 447.5 Crore
1 year, 2 months ago

Hindustan Unilever Receives GST Demand, Penalties Worth Rs 447.5 Crore

ABP News  

FMCG giant Hindustan Unilever Ltd received a Goods and Services Tax demand and penalties, coming up to Rs 447.5 crore from authorities in five states, a Monday late-night regulatory filing from HUL revealed. Further, the Deputy Commissioner of Commercial Tax Officer, Bengaluru issued a demand of tax on the grounds of surplus GST credit availed coming up to Rs 8.90 …

Tax Cases Weekly Round-Up: 17 To 23 December, 2023
1 year, 2 months ago

Tax Cases Weekly Round-Up: 17 To 23 December, 2023

Live Law  

Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Case Title: CIT Versus Hersh Washesher Chadha Citation: 2023 LiveLaw 1305 The Delhi High Court has held that Section 69A of the Income Tax Act can only be invoked where books of account …

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 …

Over 70 GST notices issued to online gaming firms, ₹1.1 tn due
1 year, 3 months ago

Over 70 GST notices issued to online gaming firms, ₹1.1 tn due

Live Mint  

New Delhi: Online gaming companies have been issued 71 show cause notices relating to Goods and Services Tax in FY23 and in the current financial year up to October, minister of state for finance Pankaj Chaudhary informed the Rajya Sabha on Tuesday. However, since these notices are pending adjudication, the respective GST demand is not yet determined under the provisions …

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 …

Dabur gets GST demand notice of ₹320.6 crore
1 year, 5 months ago

Dabur gets GST demand notice of ₹320.6 crore

Live Mint  

FMCG major Dabur has received a Goods and Service Tax demand notice of ₹320.6 crore, a regulatory filing stated on October 17, adding that the company is reviewing the intimation and evaluating the next steps in this matter. “The company has received intimation of tax ascertained as being payable under Section 74 of CGST Act, 2017, wherein GST short paid/not …

GST | Circular Does Not Override Statutory Provisions: Allahabad High Court Quashes Demand Of Rs. 235 Crores Against Vivo Mobile
1 year, 5 months ago

GST | Circular Does Not Override Statutory Provisions: Allahabad High Court Quashes Demand Of Rs. 235 Crores Against Vivo Mobile

Live Law  

The Allahabad High Court has quashed demand of Rs. If the law were to be read otherwise, i.e., that the ITC claim may never arise unless the tax is first paid then, the second proviso to section 16 itself would be rendered otiose.” Further, placing reliance on Union of India v. Bharti Airtel Ltd. and Others, wherein the Supreme Court …

Difficulties Faced On Initial Phase Of GST Implementation, Kerala High Court Sets Aside Disallowance Of ITC
1 year, 5 months ago

Difficulties Faced On Initial Phase Of GST Implementation, Kerala High Court Sets Aside Disallowance Of ITC

Live Law  

The Kerala High Court recently addressed the difficulties faced by small scale dealers during the initial phases of GST implementation in understanding the provisions of GST Act. Justice Dinesh Kumar Singh set aside the orders of the assessing authority disallowing the input tax credit claims of the petitioners and observed thus, “The period involved is 2017-18 when the GST regime …

Gujarat High Court Orders Refund Of IGST With Interest In An Inadvertent Tax Payment Case
1 year, 7 months ago

Gujarat High Court Orders Refund Of IGST With Interest In An Inadvertent Tax Payment Case

Live Law  

The Gujarat High Court has directed the refund of the Integrated Goods and Service Tax amount, along with applicable interest, to a petitioner who inadvertently paid IGST at a higher rate than the concessional rate applicable.The petitioner, Tagros Chemicals India Pvt. The Gujarat High Court has directed the refund of the Integrated Goods and Service Tax amount, along with applicable …

GST Not Payable On Out-Of-Court Settlement: AAR
1 year, 8 months ago

GST Not Payable On Out-Of-Court Settlement: AAR

Live Law  

The Telangana Authority of Advance Ruling has ruled that GST is not payable on the out-of-court settlement.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that there is no GST on the interest of 13% per annum awarded by the Tribunal for Arbitration Award as the principal supply itself is not taxable.The applicant is taking up Thermal …

Rs 15,000 crore tax evasion detected, over 4,900 fake GST registrations cancelled
1 year, 8 months ago

Rs 15,000 crore tax evasion detected, over 4,900 fake GST registrations cancelled

Op India  

On the 5th of July, a senior tax official stated that the GST authorities have cancelled over 4,900 fake GST registrations, since the 16th of May, 2023. He stated that in the drive against fake registration, till July 4, over 69,600 GST Identification Numbers have been selected for physical verification by field tax officers. Speaking at the ASSOCHAM’s National Conclave …

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court
1 year, 10 months ago

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

Live Law  

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.The bench of Justice Vijay Bishnoi and Justice Praveer Bhatnagar has directed the firm to file an application for restoration of its GST registration before the competent authority, which shall consider and decide. …

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns
2 years ago

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns

Live Law  

The Karnataka High Court has permitted the Superintendent of Central Tax to pass suitable orders for revocation of the cancellation of the GST registration, if the petitioner/assessee files returns.The single bench of Justice B. M. Shyam Prasad has observed that the cancellation of GST registration was without due opportunity and was arbitrary.The petitioner submitted that the respondent. The Karnataka High …

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB
2 years, 1 month ago

Can the Writ Court Condone Delay Beyond Time Limit Under GST Act: Madras High Court Refers Issue To DB

Live Law  

The Madras High Court has referred to the division bench the issue of the power of the high court under Article 226 to condone the delay beyond the maximum time limit stipulated under the GST Act.The single bench of Justice Abdul Quddhose has observed that there were two contradictory views expressed by two judges of the Madras High Court.The petitioners …

Tax Cases Weekly Round-Up: 1 January to 7 January 2023
2 years, 2 months ago

Tax Cases Weekly Round-Up: 1 January to 7 January 2023

Live Law  

Supreme Court Case Title: M/s. Case Title: Easwaran Brothers India Private Limited Versus The Assistant Commissioner Citation: 2023 LiveLaw 4 The Madras High Court has held that the dealer has two options: refund or carry forward the ITC to the GST regime. Orissa High Court Case Title: Vedanta Limited, Jharsuguda Versus Union of India The Orissa High Court has held …

100 Important High Court Judgments of GST in 2022
2 years, 2 months ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

Tax deposited During Search Not Voluntary: Delhi High Court Directs GST Dept. To Return Rs.1.80 Crores With Interest
2 years, 3 months ago

Tax deposited During Search Not Voluntary: Delhi High Court Directs GST Dept. To Return Rs.1.80 Crores With Interest

Live Law  

The Delhi High Court has directed the GST department to return the amount of Rs. 1.80 crores along with 6% interest as the recovery of tax made during the search was not voluntary.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that no recovery of tax should be made during search, inspection, or investigation unless …

GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice
2 years, 3 months ago

GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice

Live Law  

The Gujarat High Court has issued a notice to the central and state government seeking to know the steps taken for constituting the GST Tribunal.The bench of Justice Sonia Gokani and Justice Mauna M. Bhatt was presiding over the petition, which involved the issue of the non-formation of the GST Tribunal, which has not been formulated though nearly five years …

Tax Cases Monthly Round-Up: November, 2022
2 years, 3 months ago

Tax Cases Monthly Round-Up: November, 2022

Live Law  

Indirect Taxes Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Bombay High Court Case Title: Asit C. Mehta Financial Services Limited versus The Customs Excise and Service Tax Appellate Tribunal The Bombay High Court has ruled that the time limit …

CBIC extends GSTR 3B filing return due date amid glitches in GSTN portal
2 years, 5 months ago

CBIC extends GSTR 3B filing return due date amid glitches in GSTN portal

Firstpost  

Due to the slow functioning of the GSTN portal, the GST Implementation Committee of the GST Council had approved extension of the due date of GSTR-3B return filing for the month of September 2022, for the monthly filers, from 20 October to 21 October. The Central Board of Indirect Taxes and Customs stated in a tweet that it had received …

Govt extends deadline for filing September GST return till Oct 21
2 years, 5 months ago

Govt extends deadline for filing September GST return till Oct 21

India TV News  

Highlights Monthly return and tax payment form GSTR-3B is filed in staggered manner The form is filed between the 20th, 22nd, and 24th of each month by taxpayers GST Network provides the technology backend for running Goods and Services Tax The government has extended the deadline for filing GST returns for the month of September by a day to October …

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal
2 years, 5 months ago

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal

Live Law  

The Madras High Court has directed the GST department to take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow the petitioners to file their returns and pay the tax/penalty/fine.The single bench of Justice Anitha Sumanth has noted that payment of tax, interest, fine/fee, etc. The Madras …

It Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court
2 years, 6 months ago

It Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court

Live Law  

The Bombay High Court has held that the taxpayer has made a mistake and instead of paying the Government of India through the CGST authorities and the State of Maharashtra through the SGST authorities, the entire amount was paid to the Government of India through Indian Railways. Petitioner addressed communications dated February 3rd, 2022 and February 23rd, 2022 to the …

Interest Leviable On Belated Remittance of GST Even If Credit In Cash/Credit Ledgers Is Available: Madras High Court
2 years, 6 months ago

Interest Leviable On Belated Remittance of GST Even If Credit In Cash/Credit Ledgers Is Available: Madras High Court

Live Law  

The Madras High Court has ruled that interest on late GST remittances is levied even if credit in electronic cash or credit ledgers is available. The petitioner argued that it had sufficient ITC credit in both the electronic cash ledger and the electronic credit register. Thus, it would be risky, from the viewpoint of the revenue, to state as a …

Tax Cases Monthly Round-Up: July 2022
2 years, 7 months ago

Tax Cases Monthly Round-Up: July 2022

Live Law  

Indirect Tax Supreme Court Case Title: Commissioner of Customs And Central Excise, Amritsar v. M/s. Madras High Court Case Title: M/s.Anantham Retail Private Limited Versus State Tax Officer Citation: 2022 LiveLaw 283 While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of …

GST Assessment | No Violation Of Natural Justice If Assessee Fails To Respond To Notice Of Personal Hearing: Andhra Pradesh High Court
2 years, 7 months ago

GST Assessment | No Violation Of Natural Justice If Assessee Fails To Respond To Notice Of Personal Hearing: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court recently dismissed a challenge to the Assessment Order issued to the Petitioner under GST Act, 2017 on the ground that there has been no violation of principles of natural justice as a notice of personal hearing was issued and the Petitioner was given the opportunity to raise objections but he never responded. Brief Facts The …

GST: No Need For FY22 Annual Return if Turnover Up To Rs 2 Crore; UPI Allowed For GSTN Payment
2 years, 8 months ago

GST: No Need For FY22 Annual Return if Turnover Up To Rs 2 Crore; UPI Allowed For GSTN Payment

News 18  

GST Council Recommendations Accepted: The government has exempted registered persons whose aggregate turnover in the financial year 2021-22 was up to Rs 2 crore from filing the annual return for the financial year. Jain said, “The government has granted the exemption to taxpayers with aggregate turnover of up to Rs 2 crore in FY 2021-22 from filing annual return for …

GST Circular Contra To GST Act, Can't Deny The Claim For ITC refund; Rajasthan High Court
2 years, 8 months ago

GST Circular Contra To GST Act, Can't Deny The Claim For ITC refund; Rajasthan High Court

Live Law  

The Rajasthan High Court has held that the GST circular dated 31.03.2020, repugnant to the parent legislation, cannot be applied to oust the legitimate claim for an accumulated ITC refund. The division bench of Justice Sandeep Mehta and Justice Vinod Kumar Bharwani has observed that the supplying dealer would be entitled to claim a refund of accumulated unutilised tax credit …

No Demand Of GST, Interest And Penalty Can Be Made In Form DRC-01A Without Issuance of Section 74(1) Notice: Madras High Court
2 years, 8 months ago

No Demand Of GST, Interest And Penalty Can Be Made In Form DRC-01A Without Issuance of Section 74(1) Notice: Madras High Court

Live Law  

While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of a notice under Section 74 of the CGST Act. If the petitioner has any objections and has not paid the tax as determined, a show cause notice must be issued under Section …

Gujarat High Court Directs Dept. To Refund IGST On Ocean Freight Along With The Interest
2 years, 8 months ago

Gujarat High Court Directs Dept. To Refund IGST On Ocean Freight Along With The Interest

Live Law  

The Gujarat High Court bench of Justice A.J. The applicants/petitioners have sought the direction to the respondents/department to grant a refund of the amount of IGST already paid by the applicants pursuant to Entry No.10 of Notification No.10/2017-IGST dated 28.6.2017 with appropriate interest on the refund. The applicant has challenged the vires of Entry No.10 of Notification No.10/2017-IGST dated 28.6.2017 …

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