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

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