Latest update 17.06.2024

A. Article

Interplay of Individual Rights and Summoning powers under GST

The potential violation of the petitioner’s right to privacy and human rights by GST officers, who summoned and interrogated him beyond midnight under Section 70 of the GST Act. Read more

Hon’ble ITAT Delhi held Director’s club expenses not ‘personal’. Is ITC available under GST?

Under income tax law, deductions are not allowed for personal expenses. Similarly, under Section 17(5) of the GST law, Input Tax Credit (ITC) is not available for personal expenses. Read more

The amount in the CENVAT credit account should be refunded in cash

The Hon’ble Bombay High Court in the case of Combitic Global Caplet Pvt. Ltd. directed the Revenue Authority to rule the sanctioning authority to refund the amount in the CENVAT credit account in cash instead of crediting it to the CENVAT account. Read more

SCN and Form GST REG 31 liable to be set aside when SCN lacks officer details issuing SCN and supporting documents and is not in compliance with Rule 21A of the CGST Rules

The Hon’ble Delhi High Court in the case of Rajkumar Singhal allowed the writ petition and set aside the SCN and Form GST REG 31 on the ground that the SCN lacks details of the officer issuing SCN and supporting documents and Rule 21A of the CGST Rules has not been complied with for issuance of Form GST REG 31. Read more

B. GST Notes

Lawgics – Judgment No. 145


On perusal of the impugned order, it is evident that no reasons are specified therein. The tax demand under the impugned order exceeds the amount specified in the show cause notice. Thus, the impugned order cannot be sustained. Therefore, impugned order dated 10.10.2023 was set aside. Read more

C. Tax in Media

CBIC mounts campaign against frauds committed in the name of Indian Customs

Various incidents have come to light through news portals/social media platforms of fraudulent persons posing as Indian Customs officers cheating the public of their hard-earned money across the country. In order to counter these frauds through public awareness, CBIC is mounting a multi-modal awareness campaign that includes: Read more

NDA 3.0: Coalition government unlikely to impact GST reforms, power of tax officers may be reviewed, experts say

Ahead of the GST Council’s meeting on June 22, legal experts who spoke with Moneycontrol said that certain key issues such as rate rationalisation may be pushed to the back burner while issues such as placing checks and balances on the powers of tax officers may come back to focus. Read more

GST official needs prior approval from higher authority to act within 3 months of demand

If you receive a GST demand order, you have the option to either file an appeal against it or pay the demand amount. However, if GST officials believe that it is necessary to ask for payment before the stipulated time (three months) for the ‘interest of revenue’, they can do so. Unfortunately, this provision has been misused by some GST field officers. In order to prevent this misuse, Central Board of Indirect Taxes & Customs (CBIC) has issued new clarification guidelines Read more

Chhattisgarh FM OP Choudhary appeals for timely payment of taxes

The state GST department is keeping a hawk’s eye on businessmen shying away from the timely payment of GST, and soon strict action will be taken in such cases, as per the instructions of Finance Minister OP Choudhary. Recently, certain business establishments were investigated and they were made to pay the pending taxes at once. Read more

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Collates all GST related updates at one place for your reading and reference.
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