Want To Register GST Grievance? Get Set For A Marathon
Deepak Bapat, an advocate in the Mumbai High Court, pointed out that even after four months of the tribunal being operational, several glitches remain.
Category: GST Article
Gist of GST Articles
RoDTEP Benefit Cannot Be Denied for ‘Restricted’ Exports Permitted with Specific Authorization
The Hon’ble Bombay High Court in the case of Rika Global Impex Limited held that benefit under the RoDTEP Scheme cannot be denied to exporters of sugar merely because the export was categorized as ‘restricted’, ..
Non-speaking GST Orders Violate Natural Justice Principles and are Liable to be Set Aside
The Hon’ble Punjab and Haryana High Court in the case of Hudson Insurance Brokers Private Limited held that an order passed without assigning any reasons and without considering the reply of the assessee is a non-speaking order and violative of principles of natural justice, and therefore liable to be set aside.
Imposition of penalty on person under Section 122 of CGST Act 2017
whether partners of a partnership firm could be personally penalized under Section 122(1A) of the CGST Act, 2017 for tax evasion committed by the firm ?
Time-limit for filing waiver application of interest and penalty under Section 128A is directory, not mandatory
The Hon’ble Karnataka High Court in the case of Sri Laxmi Borewell Agencies held that the time-limit prescribed for filing an application under Section 128A of the CGST Act for waiver of interest/penalty is directory and not mandatory
Unreasoned GST Orders Violative of Natural Justice Liable to be Quashed
The Hon’ble Punjab and Haryana High Court in the case of M/s Bagga Vet Pharma held that an order passed without assigning
Mashwara Before Muqadma: The Continuing Debate on DRC-01A and Pre-Notice Consultation
In tax law, a single word can sometimes determine the fate of an entire proceeding.
Non-Consideration of Assessee’s Reply on Delay in Filing Appeal is an Error Apparent on the Face of Record
The Hon’ble Orissa High Court in the case of M/s Mahesh Value Products Pvt. Ltd. set aside the order of the Additional Commissioner of State Tax (Appeal) rejecting the Assessee’s appeal as time-barred
Direction Of 7 Days Prior Notice Before Coercive Action Under the CGST Act Does Not Amount To Blanket Anticipatory Bail Protection
The Hon’ble Delhi High Court in Directorate General of GST Intelligence dismissed the petitions filed by the Department challenging the Order passed by the learned ASJ, which, while dismissing the Anticipatory Bail Applications of the Respondents,
Uploading of SCN under ‘Additional Notices’ tab without effective service vitiates proper service and adjudication proceedings
The Hon’ble Delhi High Court in the case of NHD Motors held that mere uploading of a SCN under the ‘Additional Notices’ tab on the GST portal, without ensuring effective service and opportunity of hearing, is improper and the demand order was liable to be set aside.