CGST ACT        Section 30 Notification No.  03/2023 CT dated 31.03.2023 The time limit for filing the application for revocation of cancellation of GST registrations, cancelled u/s 29(2)(b) and 29(2)(c) of the CGST Act till 31.12.2022 has been extended by the GST council. Such persons can file the revocation application from 01.04.2023 to 30.06.2023. To know […]

Section 47 of CGST Act, 2017 Notification No. 02/2023 CT dated 31.03.2023 An amnesty scheme has been notified for waiver of late fees on filing of return in Form GSTR-4 for the tax periods July 2017 to March 2022 if the returns are furnished between the period 01.04.2023 to 30.06.2023.   For more details read

The issue of misuse of the identity of the various persons and obtaining registration under GST law for passing on the bogus input tax credit has been observed by the government. In order to identify all such bogus registration, it has been decided to launch a special drive on All India basis from 16th May 2023

Deepak Kumar v. State of Punjab (Punjab and Haryana HC) The Hon’ble High Court of Punjab and Haryana at Chandigarh in  the case of Deepak Kumar v. State of Punjab held that in case of tax evasion, First Information Report (“FIR”) cannot be registered as the Value Added Tax Act, 2005 (“the VAT Act”) does

Where E-Way Bill had expired and authority detain the conveyance as well as goods on the ground that the E-Way bill has expired, there cannot be an intention to evade the payment of taxes. Therefore, detention in such cases is not warranted. The detaining officer, at max, can ask either the supplier or the recipient

CGST Act Sec 83 CGST Rule —   Remedy must not be worse than the evil that it seeks to protect from.   Considering the test of proportionality, despite the fact that petitioner failed to make payment of agreed instalments, the attachment of bank account was lifted. Hon’ble court held that it is in the best

CGST Act Sec 142(3) CGST Rule —   As per section 140 of the GST Act, the registered person is entitled to take Cenvat credit in his electronic credit ledger carried forward in the return relating to the period ending on 30.06.2017. However, insofar the payment made under reverse charge after 30.06.2017 is concerned, these credits were not available

  CGST Act Sec 29 CGST Rule —   If the department proposed to cancel the registration granted, a heavy burden lay on the assessing authority to establish the existence of facts as may allow for such cancellation of registration. The registration once granted could be cancelled only if one of the five statutory conditions was