Employee of Company Can not be penalized or prosecuted for the GST Default of the Company Summary in Key Points: Issue: Whether a mere employee of a company can be penalized and prosecuted under the GST Act for actions of another company, where the employee is not a taxable person under the Act. Facts: The… Read More »
Supreme Court Upholds Bombay High Court Order Quashing Personal Penalty on Authorized Signatories Under GST Summary: The Supreme Court of India upheld the Bombay High Court’s decision to quash show cause notices issued by the Revenue department seeking recovery of Rs. 3731 Crore from authorized signatories under the GST Act. The High Court had held… Read More »
Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State Jan 27th, 2025 Dated: January 24, 2025 It is hereby informed that a new option for generating E-Way Bills (EWB) for gold has been introduced in the EWB system, effective from January 20, 2025. This feature has been made available to facilitate… Read More »
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 »
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 »