Bid Cancellation Upheld: Non-Compliance with GST and Payment Requirements Summary in Key Points: Issue: Was the cancellation of the petitioner’s bid for a shop allotment justified due to their non-compliance with GST and payment requirements? Facts: The petitioner participated in an e-tender for shop allotment and was declared the highest bidder. However, they failed to… Read More »
ITC Availed Under CGST/SGST Instead of IGST: Orders Set Aside, Matter Remanded Summary in Key Points: Issue: Was the denial of Input Tax Credit (ITC) justified because it was availed under CGST and SGST instead of IGST? Facts: The assessee faced an order under Section 73, determining excess ITC and demanding payment with interest and… Read More »
“50th Edition of ICAI-GST E-Newsletter We are delighted to share with you the “50th Edition of ICAI-GST E-Newsletter”. This edition of Newsletter contains article on “Challenging the reversal of ITC by a bonafide purchaser on purchases made from a non-existent supplier” and also amendments made pursuant to the recommendations of 55th GST Council Meeting. Newsletter also includes interactive features like… Read More »
Subject: Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill. Feb 15th, 2025 Dear Stakeholders, A new feature has been introduced in the E-Way Bill (EWB) system to facilitate the enrolment of unregistered dealers supplying goods, with effect from 11.02.2025. In accordance with Notification No. 12/2024 dated 10th… Read More »
9 IMPORTANT GST CASE LAWS 10.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Bobieri Creazon Fashion Accessories (P.) Ltd. v. State of Haryana Challenge to Section 16(2)(c) of GST Act: Coercive Action Stayed Click Here Section 16 Central Goods and Services Tax Act, 2017 2 Naresh Kalapa v. Principal… Read More »
Appeal Rejection Quashed: Pre-deposit paid from Electronic Credit Ledger , Appellate Authority to Consider Condonation of Delay Summary in Key Points: Issue: Was the rejection of the assessee’s appeal justified based on limitation and alleged non-payment of pre-deposit, despite the assessee claiming that the entire disputed tax amount had already been paid? Facts: The assessee’s… Read More »
Pre-Deposit for Stay of Demand Reduced to 10% Following Government Notification Summary in Key Points: Issue: Should the pre-deposit requirement for staying a First Appellate Authority’s order be modified in light of the new Central and State government notifications? Facts: The High Court had previously directed assessees to deposit 10% of the disputed tax amount… Read More »
Writ Petition Challenging GST Order Dismissed: Alternative Remedy Available Summary in Key Points: Issue: Can the assessee challenge a GST adjudication order directly before the High Court through a writ petition, or are they required to exhaust the statutory appeal remedy? Facts: The assessee, a bank, filed a writ petition under Article 226 challenging a… Read More »
Taxpayer liable to pay interest on ineligible ITC transitioned from the pre-GST regime, Penalty under Section 74(1) Set Aside: No Fraud or Intentional Suppression I. Interest on Ineligible ITC Interest on Wrongly Availed and Utilized ITC Upheld Summary in Key Points: Issue: Was the petitioner liable to pay interest on ineligible ITC transitioned from the… Read More »
Demand Order of Sec 74 Quashed: Supply from SEZ Unit to DTA is treated as import for DTA unit , Proper Adjudication Required Summary in Key Points: Issue: Was the demand order valid, given that it ignored the IGST paid by the petitioner, an SEZ unit, and did not follow the proper adjudication process under… Read More »