Detention of Goods – Opportunity of Hearing Mandated Before Adjudication Issue: Whether the detention of goods in transit is valid without providing the assessee an opportunity of hearing. Facts: A show cause notice (GST MOV 07) was issued to the assessee regarding the detention of goods and conveyances in transit. The assessee filed a writ… Read More »
Employee Not Liable for GST Offences of Company: SLP Dismissed by Supreme Court Common Facts: Maersk-Denmark, a Danish shipping company, appointed MLIPL as its Steamer agent in India. The petitioner, ‘X’, was the Taxation Manager of MLIPL and held a power of attorney to represent Maersk before tax authorities. An investigation by tax authorities alleged… Read More »
GST Appeal Rejection Set Aside : GST Appeal time is based on Calendar months rather than fixed days. Issue: Whether the appellate authority correctly interpreted the limitation period for filing an appeal under Section 107 of the CGST Act, and whether the rejection of the appeal solely on the ground of limitation was valid. Facts:… Read More »
Jurisdiction Confirmed in GST Fraud Case; Writ Petitions Dismissed Issue: Was the Adjudicating Authority in Kanpur the correct jurisdiction to handle a show cause notice issued by the DGGI in Ahmedabad against the petitioner (a co-noticee) for alleged GST fraud related to clandestine supply of goods? Facts: The petitioner supplied chemicals to buyers who were… Read More »
GST Demand Orders Set Aside for Ignoring Rectification in Next period GSTR 3B and Violating Natural Justice; Matter Remanded Issue: Whether GST demand orders are valid when the revenue fails to consider the assessee’s rectification of excess Input Tax Credit (ITC) claims and denies a proper hearing, thereby violating principles of natural justice. Facts: The… Read More »
GST Demand Order Set Aside for non-consideration of reconciliation report of GSTR 2A with GSTR 3B .; Matter Remanded Issue: Whether a GST demand order issued under Section 73 is valid when it rejects the assessee’s explanation and reconciliation report without providing any reasons. Facts: The assessee claimed sufficient input tax credit (ITC) balance after… Read More »
Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on payment of Dues Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The assessee’s GST registration was cancelled following a show cause notice. The assessee expressed willingness… Read More »
Input Service Distributor (ISD) and cross charge under GST, Key themes and important information related to Input Service Distributor (ISD) and cross charge under GST, Briefing Document: Input Service Distributor (ISD) vs. Cross Charge under GST I. Executive Summary: This Article provides a comprehensive overview of the Input Service Distributor (ISD) mechanism and its interplay… Read More »
Whether IGST can be distributed as CGST from 01.04.2025 by Input Service Distributor whether IGST can be distributed as CGST from April 1, 2025: Amendment in CGST Act 2017: Section 20 was substituted by the Finance Act, 2024, with effect from April 1, 2025. Section 20(3): Section 20(3) of the CGST Act now states: “The… Read More »
GST BIG MISTAKE BY GOVT FROM 1ST APRIL 2025 ! TAXPAYER को भुगतना पड़ेगा खामियाज़ा ? ISD Input Service Distributor in GST : Updated Study Material 2025