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

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,