Late Fees Apply Equally To Non-Filing Of GST Annual Returns And General Penalty Can Be Levied In Addition To Late Fees As No Separate Penalty Exists Issue Whether a statutory late fee under Section 47 of the CGST/TNGST Act, 2017 can be levied for the absolute non-filing of an annual return (Form GSTR-9), or if… Read More »
Supplier Bears Burden to Prove Water Was Supplied via Tankers and Not as Taxable Packaged Goods Issue Whether the supply of water through tankers or lorries qualifies for a complete GST exemption under Section 11, and whether the burden of proof rests on the assessee to establish that the water was delivered via bulk tankers… Read More »
Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute Issue Whether logistics and freight forwarding services provided by an assessee to overseas clients qualify as a zero-rated “export of services” under Section 2(6) read with Section 16 of the IGST Act, or whether they fall under… Read More »
Registration Cancellation Remanded for Re-Examination Under the Supreme Court’s Authoritative Ahmedabad Urban Development Authority Dictum Registration Cancellation Remanded for Re-Examination Under the Supreme Court’s Authoritative Ahmedabad Urban Development Authority Dictum Issue Whether the cancellation of a trust’s registration under Section 12AA(3) based on the amended definition of “charitable purpose” under Section 2(15) must be re-examined… Read More »
Provision for Doubtful Debts Must Be Added Back to Book Profits under Section 115JA, but Infrastructure Deduction Audit Reports Can Be Submitted at the Appellate Stage Issue Whether a provision for bad and doubtful debts must be added back to the book profits under Section 115JA of the Income-tax Act, 1961 as a provision for… Read More »