Category Archives: GST

No Detention of Goods can be done for mismatch in the quantities of Eway bill and Invoice : High Court

By | March 16, 2022

No Detention of Goods can be done for mismatch in the quantities of Eway bill and Invoice : High Court      IN THE HIGH COURT OF PUNJAB AND HARYANA                      AT CHANDIGARH                               CWP No.25057 of 2021                              Date of decision : March 14, 2022   M/s Raghav Metals    …Petitioner      Versu State… Read More »

GST Refund Application can not be rejected due to Delay : High Court

By | March 16, 2022

GST Refund Application can not Rejected due to Delay : High Court Allahabad High Court Gamma Gaana Limited Vs Union of India Writ Tax No. 173 of 2022 03/03/2022 Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri B.P. Singh Kachhawah, learned Standing Counsel for the State-respondents. None appears for the respondent nos. 1… Read More »

SOP to apply for revocation of cancellation of registration under GST Act : Circular

By | March 15, 2022

SOP to apply for revocation of cancellation of registration under GST Act : Circular GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES (POLICY BRANCH) VYAPAR BlIAWAN, I.P. ESTATE, NEW DELI 11-110002 No. F.3(377 )/GST/ Policy/2021/1087-1093  Dated: 10/03/2022 CIRCULAR No. 15/2021-GST of State Tax (Ref. Circular No. 148/04/2021-GST of Central Tax dated… Read More »

GST Cancellation not valid by describing it as “bogus”, there is absence of any specific charge : High Court

By | March 14, 2022

GST Cancellation not valid by describing it as “bogus”, there is absence of any specific charge : High Court Allahabad High Court Apparent Marketing Private Limited Vs State Of U.P. Writ Tax No. 348 of 2021 05/03/2022 1. Heard Sri Praveen Kumar, learned counsel for the petitioner-assessee and Sri Jagdish Mishra, learned Standing Counsel for… Read More »

18% GST rate will apply on Works contract Service executed after 01-01-2022 for Govt. entity : AAR

By | March 14, 2022

18% GST rate will apply on Works contract Service executed after 01-01-2022 for Govt. entity : AAR AUTHORITY FOR ADVANCE RULINGS, TELANGANA Siddhartha Constructions, In re B.RAGHU KIRAN AND S.V. KASI VISWESWARA RAO MEMBERS TSAAR ORDER NO. 10 OF 2022 A.R.COM/15 OF 2021 MARCH  2, 2022 ORDER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT,… Read More »

Notification No 02/2022 Central Tax : All India Jurisdiction for Passing oder under issued by DG GST Intelligence

By | March 13, 2022

Notification No. 02/2022-Central Tax dated 11th March, 2022 empowers Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence.… Read More »

Circular No169/01/2022-GST : Proper officer under sections 73 and 74 of the CGST Act Amended

By | March 13, 2022

Circular No 169/01/2022-GST : Proper officer under sections 73 and 74 of the CGST Act Amended Circular No.169/01/2022-GST F. No. CBIC-20016/2/2022-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes & Customs, GST Policy Wing New Delhi, dated the 12th March, 2022 To, The Principal Chief Commissioners / Chief Commissioners… Read More »

GST Notice invalid as it does not fulfill the ingredients of a proper show cause notice : High Court

By | March 12, 2022

GST Notice invalid as it does not fulfill the ingredients of a proper show cause notice : High Court HIGH COURT OF JHARKHAND NKAS Services (P.) Ltd. v. State of Jharkhand APARESH KUMAR SINGH AND DEEPAK ROSHAN, JJ. W.P.(T) NO. 2659 OF 2021 FEBRUARY  9, 2022 Heard learned counsel for the parties. 2. The present challenge relates… Read More »