How to reply GST DEMAND Notice on GST Portal (Hindi) in DRC 6
How to reply GST DEMAND Notice on GST Portal (Hindi) in DRC 6 जीएसटी मांग का जवाब कैसे दें
Recredit of Rejected GST Refund Claim to Electronic Credit Ledger
Recredit of Rejected GST Refund Claim to Credit Ledger रिजेक्टेड रिफंड क्लेम का री-क्रेडिट Circular No 59/33/2018 GST Dated 4th Sep 2018 4. Re-credit of electronic credit ledger in case of rejection of refund claim: 4.1 In case of rejection of claim for refund of unutilized input tax credit on account of ineligibility of the said… Read More »
No Bail under GST if threatened to witnesses : Delhi HC
HIGH COURT OF DELHI Rajesh Jindal v. Commissioner of Central Tax GST, Delhi ANUP JAIRAM BHAMBHANI, J. BAIL APPLN. NO. 3086 OF 2018 CRL.M.(BAIL) NO. 2003 OF 2018 CRL. M.A. NO. 50762 OF 2018 DECEMBER 28, 2018 ORDER BAIL APPL.No. 3086/2018 & CRL.M.(BAIL) No. 2003/2018 1. Pursuant to the last order dated 24.12.2018, the respondent has presented before… Read More »
Pay GST on supplies by Charitable Trust if not exempted : AAAR
What can be seen from the above notifications is that specific exemption from GST is given to charitable institutions registered u/s.12AA of the IT Act, 1961. It can be gathered from the above that the intention of the legislature is to tax all the activities of supply goods and services by charitable trust except those specifically exempted. This is… Read More »
Property is acquired when allotment letter is issued for section 54/54F: HC
HIGH COURT OF BOMBAY Principal Commissioner of Income-tax v. Vembu Vaidyanathan AKIL KURESHI AND M. S. SANKLECHA, JJ. IT APPEAL NO. 1459 OF 2016 JANUARY 22, 2019 Sham Walve for the Appellant. Dr. K. Shivram, Sr. Counsel and Rahul Hakani for the Respondent. JUDGMENT P.C.- This appeal is filed by the revenue to challenge the judgment of Income Tax Appellate Tribunal. We… Read More »
GST ITC can be used for making payment of taxes under old laws : CESTAT
Tax that GST Credit can be utilized for making payment of taxes and deposits under erst while laws (i.e Service Tax , Excise Etc.) CESTAT Bangalore has ordered in matter of M/s. Dell International Services India Pvt. Ltd. v/s Commissioner of Central ST/21529/2018-DB Interim Order No.: 105 / 2018 Date of Hearing: 13/12/2018 The Extract… Read More »
Indefinitely Sealing of business premises under GST is illegal : HC
HIGH COURT OF DELHI Napin Impex (P.) Ltd. v. Commissioner of DGST, Delhi S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NO. 10287 OF 2018 SEPTEMBER 28, 2018 Surendra Kumar and A.K. Babbar, Advs. for the Petitioner. Gautam Narayan, ASC, GNCTD for the Respondent. ORDER 1. Issue notice to the respondents. 2. Mr. Gautam Narayan, Additional Standing Counsel accepts notice on behalf of… Read More »
GST Demand should not be recovered if stay application filed in Appeal : HC
HIGH COURT OF KERALA Hotel Harisree, Kilikolloor v. Assistant Commissioner (Assessment) DAMA SESHADRI NAIDU, J. W.P. (C) NO. 37273 OF 2018 NOVEMBER 16, 2018 Bobby John, Adv. for the Petitioner. Smt. M.M. Jasmine, GP for the Respondent. JUDGMENT 1. The petitioner, a registered dealer under the KGST Act on the rolls of the 1st respondent, questioned the Ext. P1 assessment… Read More »
No GST Exemption to supply of goods to Duty-Free Shops (DFSs) at international Airports in India : High Court
HIGH COURT OF MADHYA PRADESH Vasu Clothing (P.) Ltd. v. Union of IndiaS.C. SHARMA AND VIRENDER SINGH, JJ. WRIT PETITION NO. 17999 OF 2018 DECEMBER 17, 2018 Vikram Nankani, Sr. Standing Counsel, Raktim Gogoi, Alok Barthwal, Kartikeya Singh and Varun Saluja, Ld. Counsel for the Petitioner. Prasanna Prasad, Ld. Counsel for the Respondent. ORDER 1. The petitioner before this Court is a Private Limited Company incorporated… Read More »
Para 4 (1) of GST Circular 34/8/2018-GST is ultra vires the CGST Act : Gujarat HC
Paragraph 4 (1) of the impugned circular No.34/8/2018-GST dated 1.3.2018 to the extent the same reads as under is hereby struck down as being ultra vires the provisions of section 8 of the Central Goods and Services Tax Act, 2017 as well as Notification No.12/2017- CT (R ) serial No.25: Refer : GST Composite Supply… Read More »