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𝐓𝐡𝐞 𝐋𝐚𝐰 Rule 86A was inserted w.e.f. 26.12.2019 vide CGST (Ninth Amendment) Rules, 2019 which permits to block the balance lying in credit ledger if the tax is not paid by vendor i.e., he has not filed Form GSTR-3B. 𝐀𝐩𝐩𝐥𝐢𝐜𝐚𝐛𝐢𝐥𝐢𝐭𝐲?If a person has entered into transactions for the period prior to 26.12.2019 and that vendor […]

Just to be very precise in authoring this blog having gone through labyrinth of decisions, in author’s view, these decisions can be categorised as 𝐢) 𝐏𝐫𝐞-𝐚𝐫𝐫𝐞𝐬𝐭 𝐩𝐫𝐨𝐭𝐞𝐜𝐭𝐢𝐨𝐧 sought on ground of pendency of adjudication, 𝐢𝐢) 𝐑𝐞𝐠𝐮𝐥𝐚𝐫 𝐛𝐚𝐢𝐥 sought on ground of unconstitutionality of arrest provisions, 𝐢𝐢𝐢) 𝐑𝐞𝐠𝐮𝐥𝐚𝐫 𝐛𝐚𝐢𝐥 sought on other grounds. 𝐏𝐨𝐰𝐞𝐫 𝐭𝐨 𝐚𝐫𝐫𝐞𝐬𝐭

The government has decided to release Rs 56,027 crore to exporters against pending tax refunds under different export incentive schemes. This amount includes claims relating to like 𝐌𝐄𝐈𝐒((𝐌𝐞𝐫𝐜𝐡𝐚𝐧𝐝𝐢𝐬𝐞 𝐄𝐱𝐩𝐨𝐫𝐭 𝐈𝐧𝐝𝐢𝐚 𝐒𝐜𝐡𝐞𝐦𝐞), 𝐒𝐄𝐈𝐒(𝐒𝐞𝐫𝐯𝐢𝐜𝐞 𝐄𝐱𝐩𝐨𝐫𝐭𝐬 𝐈𝐧𝐝𝐢𝐚 𝐒𝐜𝐡𝐞𝐦𝐞), 𝐑𝐨𝐒𝐋(𝐑𝐞𝐛𝐚𝐭𝐞 𝐨𝐟 𝐒𝐭𝐚𝐭𝐞 𝐋𝐞𝐯𝐢𝐞𝐬), 𝐑𝐨𝐒𝐂𝐓𝐋(𝐑𝐞𝐛𝐚𝐭𝐞 𝐨𝐟 𝐒𝐭𝐚𝐭𝐞 𝐚𝐧𝐝 𝐂𝐞𝐧𝐭𝐫𝐚𝐥 𝐋𝐞𝐯𝐢𝐞𝐬 𝐚𝐧𝐝 𝐓𝐚𝐱𝐞𝐬), 𝐨𝐭𝐡𝐞𝐫 𝐬𝐜𝐫𝐢𝐩 𝐛𝐚𝐬𝐞𝐝 𝐬𝐜𝐡𝐞𝐦𝐞𝐬 𝐫𝐞𝐥𝐚𝐭𝐢𝐧𝐠 𝐭𝐨 𝐞𝐚𝐫𝐥𝐢𝐞𝐫 𝐩𝐨𝐥𝐢𝐜𝐢𝐞𝐬

𝐖𝐡𝐚𝐭 𝐢𝐬 𝐡𝐚𝐩𝐩𝐞𝐧𝐢𝐧𝐠 𝐚𝐫𝐨𝐮𝐧𝐝? The registration numbers i.e. GSTIN allotted to the taxpayers are being 𝐜𝐚𝐧𝐜𝐞𝐥𝐥𝐞𝐝, though for the reasons stated in law, but by way of 𝐯𝐚𝐠𝐮𝐞 𝐦𝐞𝐚𝐧𝐬 like date of 𝐩𝐞𝐫𝐬𝐨𝐧𝐚𝐥 𝐡𝐞𝐚𝐫𝐢𝐧𝐠 is neither mentioned in the show cause notice nor the same is given, or even in the absence of reply to

𝐅𝐚𝐜𝐭𝐬 𝐨𝐟 𝐭𝐡𝐞 𝐂𝐚𝐬𝐞 An Escrow Account is opened in a ratio of 97:3 (Mr A and Mr B). When 97% share was not transferred by Mr B, Mr A came to know that on account of some defaults, attachment proceedings have been initiated by the GST Department against Mr B. GST Department has, therefore,

Hash Constructions Versus Deputy Commissioner, SGST, Kerala HC WP(C).No.671 OF 2021(H) 𝐅𝐚𝐜𝐭𝐬 𝐨𝐟 𝐭𝐡𝐞 𝐂𝐚𝐬𝐞  The petitioner did not file returns for the period April 2018 to May 2019. Orders is Form GST ASMT 13 were passed on 15.05.2019, under section 62. Orders in Form GST DRC-07 dated 22.10.2019, 27.11.2019 and 30.11.2019 came to be

NE EQUIPMENT SOLUTIONS PVT. LTD. VERSUS THE STATE OF TRIPURA AND OTHERS, Tripura HC WP(C) No. 577 of 2021(8) In the said judgement, it is held by Hon’ble Tripura High Court that if the E-way bill has expired, detention of the vehicle should not be done based on following: When the validity of E-way Bill

𝐃𝐞𝐜𝐢𝐬𝐢𝐨𝐧The provisional attachment provided in section 83 of the GST Act has always been a subject matter of improper exercise of jurisdiction. In one of the cases, the immovable property worth more than Rs. 10 crores was provisionally attached for an amount of Rs. 3.50 lacs (inclusive of interest and penalty). On a writ being

Onset of GST was propagated with the philosophy of “NO TAX EXEMPTIONS” and thereby leading to non-amendment of Customs Notification exempting GST levies for import of Capital Goods made under EPCG Licence. However, the same was later amended on 13.10.2017 leaving the position of exemption on imports made during 01.07.2017 to 13.10.2017 disputed. It was

In Blog No. 1 & 2, we discussed about types of Bail and grounds to release a person on Regular Bail. In this Blog, we are discussing about Grounds to release a person on Anticipatory Bail. Hon’ble Supreme Court in 𝙎𝙞𝙙𝙙𝙝𝙖𝙧𝙖𝙢 𝙎𝙖𝙩𝙩𝙡𝙞𝙣𝙜𝙖𝙥𝙥𝙖 𝙈𝙝𝙚𝙩𝙧𝙚 𝙫. 𝙎𝙩𝙖𝙩𝙚 𝙤𝙛 𝙈𝙖𝙝𝙖𝙧𝙖𝙨𝙝𝙩𝙧𝙖 reported as (2011) 1 SCC 694 held that in a