Attention – Hard – Locking of auto-populated liability in GSTR-3B Jan 27th, 2025 1. Please refer to the advisory dated October 17, 2024 , regarding the restricting the editing of auto-populated liability in GSTR-3B from the January 2025 tax period. 2. However, various requests have been received from the trade seeking time for the same. Therefore, the… Read More »
Advertisement and distribution revenue of Singaporean company taxable in India as business profits. I. Taxation of Advertisement and Distribution Revenue (Assessment Year 2013-14) Facts: A Singaporean company broadcasting television programmes in India appointed an Indian agent to sell commercial airtime and distribute channels. The assessee received advertisement and distribution revenue from this agent and claimed… Read More »
Constitutional Validity of Section 174(2) CGST Act Challenged: Decision Deferred Pending Supreme Court Ruling Summary: In this case, the petitioner challenged the constitutional validity of Section 174(2) of the Central Goods and Services Tax Act, 2017. Both parties acknowledged that the issue was already being considered by the High Court of Punjab and Haryana in… Read More »
Unsigned GST Assessment Orders Quashed: Fresh Orders with Valid Signatures Directed Summary: In this case, the court held that orders issued under Section 73 of the Central Goods and Services Tax Act, 2017 must carry a digital or manual signature of the issuing officer to be considered valid. Relying on a recent Division Bench judgment… Read More »
GST Penalty for E-way Bill Discrepancies Set Aside for Lack of Personal Hearing: Opportunity Granted for Explanation and Provisional Release of Goods Summary: The petitioner’s goods were detained due to discrepancies between the e-way bill destination (Gayathri Consultants, Tamil Nadu) and the actual unloading location (Sembiam Road, Kathirvedu). The petitioner was also unable to produce… Read More »
Interim Relief Granted in Absence of Constituted Appellate Tribunal: Following Precedent Summary: In this case, the assessee challenged an order passed by the first appellate authority. However, the Appellate Tribunal had not yet been constituted, preventing the assessee from filing an appeal there. The assessee approached the court seeking interim relief. Citing a previous decision… Read More »
GST Appeal Dismissal for Non-Prosecution Deemed Unlawful: Matter Remanded for Merits Examination Summary: The Appellate Authority dismissed an appeal filed by the assessee for non-prosecution. However, the court held that this dismissal was not in conformity with the law. It stated that even if the assessee was not present, the Appellate Authority should have reserved… Read More »
GST Assessment Set Aside due to Reminder Notices Uploaded on “Additional Notices and Orders” tab on the GST Portal Summary: In this case, a cement distributor (assessee) faced a GST audit for the Assessment Year 2019-2020, revealing discrepancies like non-filing of returns, non-payment of Reverse Charge Mechanism (RCM) on freight, and non-generation of e-way bills.… Read More »
Revocation of GST Registration Cancellation Allowed on payment of Dues Summary: The assessee’s GST registration was cancelled after a show cause notice. However, the assessee was willing to pay all outstanding dues (tax, interest, late fee, penalty, etc.) to have their registration reinstated. The court, referencing the Mohanty Enterprises case, decided to condone the delay… Read More »
Delayed filing their GSTR-3B return for FY 2019-20 , Remand of GST Case for Fresh Consideration Due to Amendment in Time Limit for Filing Returns Summary in Key Points: Issue: Whether a GST assessment order should be set aside and the assessee given an opportunity to respond to the show cause notice (SCN) in light… Read More »