Module wise new functionalities deployed on the GST Portal for taxpayers
12/09/2022 Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain…
Month: September 2022
Voluntary deposit made during investigation and appropriated against the demand cannot be treated as pre-deposit and thus cannot be refunded
The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (“the CESTAT”) in the matter of Sky Airways v.…
Exporters cannot be denied the MEIS benefit due to technical error in the electronic system
The Hon’ble Madras High Court in M/s Gupta Hair Products (P) Ltd. V the Additional Director General of Foreign Trade…
Expiration of e- way bill and “minor negligence” will not amount to tax evasion
The Hon’ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324…
Advance ruling application can be admitted during inquiry or investigation as it is not a ‘proceedings’
The Hon’ble High Court of Telangana in the given case M/S Srico Projects Private Limited vs. Telangana State Authority for…
No penalty shall be imposed on any person without giving him the opportunity of being heard
The Hon’ble Delhi High Court in Nirmal Kumar Mahaveer Kumar v. Commissioner of Central Goods and Services Tax and Another…
Interest is leviable despite the availability of credit in cash/credit ledgers if no payment was made in GST
The Hon’ble Madras High Court in M/s India Yamaha Motor Private Limited, v. the Commissioner of CGST & Central Excise …
Refund on Extra Duty Deposit should be automatic under the Customs Act
The CESTAT, Ahmedabad in the matter of M/s China Steel Corporation India Pvt Ltd v. C.C.-Ahmedabad [Final Order No. A/…
Amusement Park rides cannot be classified as Motor Vehicle, will attract GST @ 18%
The AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August…
Supreme Court allows 4 weeks extension to open common portal for Tran 1 & Tran 2
03/09/2022 Hon’ble Supreme Court while hearing an application from GSTN, has allowed extension of 4 weeks time to comply with…