Can GSTAT portal be the common portal
Section 146 of CGST Act, 2017 vis-a-vis Rule 40 of the GSTAT (Procedure) Rules, 2025-Can GSTAT portal be the common…
Category: Article
List of articles posted by experts on various topics
Corporate Guarantee Without Consideration Not Taxable Under GST
The Hon’ble Bombay High Court in the case of D P Jain & Co. Infrastructure Private Limited held that executing a corporate guarantee by a holding company in favour of its subsidiary, without any consideration, is not a “supply” or “supply of service” taxable under Section 9 of the CGST Act, 2017.
Composite GST Order Denying Appellate Remedy to Unregistered Director – HC Directs Separate DRC-07 and Temporary Registration
The Hon’ble Telangana High Court in the case of Bharat Kumar Agarwal held that where a composite Order-in-Original and Form GST DRC-07 is issued jointly against a company and its Managing Director, thereby depriving the unregistered Managing Director of the statutory right to appeal
Cancellation of GST Registration valid where ITC is based on fabricated documents and absence of proof of movement of goods
The Hon’ble Madras High Court in the case of Tvl. Sri Balajee Udyog held that cancellation of GST registration under Section 29(2)(a) is valid where the assessee fails to produce evidence of actual movement of goods and claims ITC based on inadequate and unsubstantiated documents, despite being given opportunity of hearing.
9 YEARS OF GST- ACHIEVEMENTS AND CHALLENGES IN THE GST REGIME
The GST regime has been completed nine years of its journey from the day of implementation.
Interest Liability on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived or Reduced by the Court
The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. v. Sadguru Infratech Pvt. Ltd., set aside the Single Judge’s order to the extent it issued blanket directions to the Revenue to waive penalty, interest, or the limitation for filing returns/revised returns
Cancellation of GST Registration without recording reasons is a non-speaking order liable to be quashed
The Hon’ble Gauhati High Court in the case of Nijumoni Gogoi set aside the order passed by the Proper Officer cancelling the GST registration of the Assessee on the ground that the impugned order was a non-speaking..
Fresh GST Proceedings Can Be Initiated Against Legal Heirs of a Deceased Proprietor, Even Where No Notice Was Issued During His Lifetime
The Hon’ble Madras High Court in the case of V. Damayanti dismissed the writ petition filed by the legal heir of the deceased proprietor and upheld the demand initiated under Section 74 of the Central Goods and Services Tax Act, 2017
Assessment Order Passed Against a Deceased Assessee is Unsustainable in Law
The Hon’ble Madras High Court in the case of Gayathri Devi, Legal Heir and Wife of Late Ram Chandra Gupta quashed the ex-parte assessment order passed against the deceased assessee and held that the said order is unsustainable in law..
Bona Fide Recipient’s ITC Cannot Be Denied Solely on Retrospective Cancellation of Supplier’s GST Registration
The Hon’ble Madras High Court in M/s. Fathima Traders quashed the orders passed by the Adjudicating Authority denying ITC to the Assessee solely on the ground that the supplier’s GST registration had been cancelled