If proper officer passed demand order in Form DRC-07 directly after issuance of intimation of show cause notice in Form DRC-01A, then demand order is bad in law because it is mandatory to issue show cause notice in Form GSTR DRC-01.   Read in detail about the case V.R.S. Traders Vs Assistant Commissioner (State Taxes) Poonamallee, […]

As the Government notifies 01.10.2022 as the effective date from when the Union Budget 2022 would be made effective, here are the key takeaways which should be taken note of. A bare look at these amendments gives a reflection that vendor has been made God for ensuring smoothness of compliances and claim of input tax

CGST Act Sec 83 CGST Rule —   The industry had been flooded with cases of bogus claim of ITC, passing on the same by way of a no supply transaction to the ultimate end user of transaction. The revenue authorities have knocked at the door of every person involved in the chain and invoked

CGST Act Sec 83 r/w 90 CGST Rule —   There is a substantial difference between the circumstances for invoking proceedings for ‘recovery’ and ‘provisional attachment’. The former proceedings are instituted if there is a confirmed demand against the taxable person, and later proceedings are instituted prior thereto. Further, the expression “taxable person” is clearly

CGST Act Sec 142(3) CGST Rule —   Transitional provisions are made to save the rights existing as on the day immediately preceding the appointed date i.e., as on 30.06.2017. In a case where the services were received prior to appointed date and invoice was also issued by the vendor, the failure to avail CENVAT

CGST Act Sec 29 CGST Rule —   The registered person is an agent of Government through whom taxes are collected. Therefore, the intention of Act has never been to take them out of the purview of Act. For this purpose, the provisions of filing an application for revocation of cancellation of registration, filing appeal

CGST Act — CGST Rule 86A   The proper officer is empowered to block the unutilised balance lying in electronic credit ledger. In case there is no balance but he has reasons to believe that credit was fraudulently availed or was ineligible, he should invoke powers under section 73 or 74 of the GST Act,

CGST Act Section 7, 17(5)(h) In one of the cases, it has been ruled that GST is not applicable on supply of 30 additional units given on purchase of 100 units at a price of 100 units because 130 units are supplied at price of 100 units. Since 30 units are also supplied, input tax

HSN 9963 S.No. of CGST Exemption Notification No. 12/2017 CT (Rate) 12   The services of leasing of a residential complex to lessee who further sub-lets it to the students or working professionals on a long term basis (3 months to 11 months) is exempt from the levy of GST as it qualifies as “Services

Hon’ble Gujarat High Court quashed the order for cancellation of GST Registration for the reasons of violation of principles of natural justice.   The applicant was served with show cause notice to cancel the registration under the CGST Act. In response to this show cause notice the applicant submitted that the SCN does not contain