GST
Penalty can’t be imposed on goods in transit with valid tax invoice and e-way bill, even after suspension of GST registration: Allahabad High Court
Allahabad High Court directed the authorities to carry out the exercise in terms of Section 129 (1)(a) of the CGST Act within a period of two weeks from the date of this order.
Delhi High Court examines legitimacy of GST Show Cause Notices issued against Metal One Corporation, Sony India Limited and others
The Court held that the proceedings initiated in terms of the impugned SCNs and their continuance would be futile and impractical. The impugned SCNs are essentially rendered impotent and would serve no practical purpose.
High Fuel Prices in India — Should Petroleum Products be Brought under the GST Regime?
by Nilanjan Sen*, Sumeir Ahuja**, Shubhamay Dutta*** and Agrani Bhati****
Cases Reported in HCC
Civil Procedure Code, 1908—Or. 7 R. 11—Rejection of plaint — Appeal against Trial Court’s decision allowing application for rejection
Cases Reported in HCC
(2023) 2 HCC (Bom) GST—Offences and Penalties—Arrest and Detention—Input tax credit—Issue of fake invoices in favour of non-existing entities and passing on
HIGH COURT JULY 2024 WEEKLY ROUNDUP| Stories on Arijit Singh, M.K. Stalin, Nagarik Suraksha Sanhita, right to be forgotten, and more
Have a quick look at what the High Courts across the country adjudicated on through this week.
Taxability of ENA: Closing the Chapter or Opening a New Frontier?
by Shivam Mehta†, Tanya Garg †† and Srijita Chakraborty†††
Bank cannot be charged with demand, interest, penalty for filing return in another State’s GST portal due to technical glitch: Telangana High Court
The foundation of show cause notice itself was bad in law and the assumption that return could not have been filed in the GST portal of Telangana did not flow from Section 140 of the Central Goods and Services Tax Act, 2017.
Cases Reported in HCC
(2023) 1 HCC (All) GST — Search and Seizure — Determination of Tax — Challenge against the order wherein tax of Rs
Highlights of Budget 2024-2025: Focus on Employment & Skilling, MSMEs and Middle Class
Priorities for Viksit Bharat, revised tax structure, exemption of three cancer drugs from custom duty, abolishment of angel tax, simplification of capital gains taxation and more
Inside Madras High Court’s verdict on post-sale discounts received by way of financial credit notes
“The conclusion that the taxable person is providing a service to the supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier, is ex facie erroneous and contrary to the fundamental tenets of GST law. Therefore, this conclusion warrants interference, and this issue requires re consideration.”
Consequences of Failing to Comply with Summons in Tax Investigations — Recent Cases and Potential Implications under GST
by Brijesh Kothary* and Chitrartha Gupta**
HIGH COURT MAY 2024 WEEKLY ROUNDUP| Stories on Electro Homeopathy; Right to Education; Universal Studios; Custodial Torture, and more
A quick legal roundup to cover important stories from all High Courts this week.
[Budgetary Support Scheme under GST Regime] | Sikkim HC dismisses Glenmark Pharma’s monthly support claim for the quarter of July- September 2017
The Court held that Glenmark Pharma should have followed the prescribed procedure while seeking the grant of budgetary support, and not work out a different procedure for the authorities to follow.
Justice (Retd.) Sanjaya Kumar Mishra takes oath as first President of GSTAT in New Delhi
Justice (Retd.) Sanjaya Kumar Mishra’s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††