The Hon’ble Calcutta High Court in the case of Kanak Timber House disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods by way of filing writ petition and is required to file application under Section 67(6) of the CGST Act.
IGST is not payable under RCM for services in Free-on-Board and Cost Insurance Freight Contract
The Hon’ble Bombay High Court in the case of M/s. Agarwal Coal Corporation Pvt. Ltd. set aside the Show Cause Notice issued by the Revenue Department based on the Notification No. 08/2017-Integrated Tax (Rate) dated June 28, 2017 which has been held ultra vires as per the judgment of Division Bench of Hon’ble Gujarat High Court in the case of Mohit Minerals Pvt. Ltd.
PIL challenging provisions of 101st Constitutional Amendment Act relating to GST dismissed
The Hon’ble Patna High Court dismissed the PIL filed in the case of Amit Pandey wherein Section 2, 9, 12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on the ground that the said provisions were violative of the basic structure of the Constitution.
GST DAILY – 204
Two parallel proceedings in respect of same period not permissible; order shall remain suspended till returnable date
GST DAILY – 203
No penalty can be imposed on assessee for non-filling up of Part-B of E-way bill without any intention to evade tax
GST DAILY – 202
No penalty shall be levied for mere discrepancy in date of e-way bill and branch transfer invoice
Supreme Court Judgment on ‘Prospective or Retrospective’ implications of Changes/amendment in Law
In GST, in last 6 years , many amendments were made in law. Some amendments were made prospectively, whereas some were made retrospectively.
Assessment Order quashed when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B
The Hon’ble Madras High Court in the case of Southern Engineering Services allowed the writ petition and set aside the Assessment Order thereby holding that, the Assessment Order is liable to be quashed in case where Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B.
GST DAILY – 201
Limitation period for filing appeal would commence from date of service of order-in-original
GST DAILY – 200
GSTN has issued an Advisory for Enhanced E-Invoicing Initiatives & Launch of Enhanced e-invoice portal