Blogs

We have observed that Hon’ble Delhi High Court is addressing the issues related to Form GST TRAN-1 with full clarity and fair interpretation of law. In one of the cases, W.P. (C) 10795 of 2020, the court held that 𝐭𝐡𝐞 𝐬𝐲𝐬𝐭𝐞𝐦 𝐩𝐫𝐨𝐯𝐢𝐝𝐞𝐝 𝐟𝐨𝐫 𝐫𝐞𝐯𝐢𝐬𝐢𝐨𝐧 𝐨𝐟 𝐭𝐡𝐞 𝐫𝐞𝐭𝐮𝐫𝐧 𝐰𝐚𝐬 𝐢𝐦𝐩𝐫𝐚𝐜𝐭𝐢𝐜𝐚𝐥 𝐚𝐧𝐝 𝐦𝐞𝐚𝐧𝐢𝐧𝐠𝐥𝐞𝐬𝐬, 𝐢𝐧𝐚𝐬𝐦𝐮𝐜𝐡 𝐚𝐬 𝐭𝐡𝐞 𝐝𝐞𝐚𝐝𝐥𝐢𝐧𝐞 […]

In one of the cases, taxpayer approached the court with a prayer that he has filed returns within 30 days of service of demand notice and relief be granted to him but to no avail. Because the department argued that the order was communicated to him by uploading on common portal, 𝐑𝐞𝐯𝐢𝐞𝐰 𝐩𝐞𝐭𝐢𝐭𝐢𝐨𝐧 filed was

In many cases, it is being observed that summons are issued by more than one Commissionerate. Do they still have the 𝐭𝐞𝐫𝐫𝐢𝐭𝐨𝐫𝐢𝐚𝐥 𝐣𝐮𝐫𝐢𝐬𝐝𝐢𝐜𝐭𝐢𝐨𝐧 to carry out the investigation? Recently, Hon’ble Delhi High Court formed a prima facie view that when 𝐨𝐧𝐞 𝐂𝐨𝐦𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐞𝐫𝐚𝐭𝐞 𝐡𝐚𝐬 𝐭𝐚𝐤𝐞𝐧 𝐬𝐭𝐞𝐩𝐬 to investigate the affairs of petitioner in relation to the

Hon’ble Bombay High Court in the case of Siddharth Mandavia Versus UOI in Writ Petition (L) No. 2901 of 2020 held as under: DGGSTI Authorities cannot suspend or cancel the Import Export Code (IEC) of the importer. The attachment of bank account can only be done for taxable person. In case there is no averment

These days, most of the assessees’ are being subjected to investigation proceedings initiated by the DGGSTI wing and that too located in another State. Therefore, a question arises can it be done? There have been few cases wherein Hon’ble courts had the occasion to deal with these pleas and it was finally held that transfer

This question has been one of the much debated questions of GST regime and many assessee’s took shelter of this ground during investigation or for grant of bail, if arrested. Recently, Hon’ble Telangana High Court had the occasion to deal with this question wherein they answered it very clearly but made wrong observations on independence

Detention for reason, – ‘the documents which were tendered are found to be defective’ is not good enough to levy tax and penalty. Which document is defective (whether it is e-way bill or the tax invoice/bill and supply/delivery challan) and why it is defective, shall be mentioned. If it is not mentioned, it is clear

Hon’ble Gujarat High Court in the case of Synergy Fertichem Pvt. Ltd. v. State of Gujarat reported as 2020 (33) G.S.T.L. 513 (Guj.) held that section 129 and 130 of the Act are independent provisions and authorities can directly invoke section 130 of the GST Act. Recently, Hon’ble Telangana High Court had the occasion to deal

(In continuation of our post-dated 07.08.2021) In the case of Y.S. Jagan Mohan Reddy v. CBI (2013) 7 SCC 439 Hon’ble Supreme Court held that while granting bail, the court has to keep in mind the nature of accusations, the nature of evidence in support thereof, the severity of the punishment which conviction will entail, the character

We are aware with various stages of Bail, i) Anticipatory Bail, ii) Regular Bail and iii) Default Bail. As a result of epidemic caused by COVID-19 disease, apex court as well as High Court’s has given directions/guidelines to release accused who has already been sentenced for a crime to be released on PAROLE but the question arises,