A. Articles
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. Read more
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. Read more
Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST
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. Read more
B. GST Lawgics / Notes
Adv. Ms. Nidhi Agarwal
Presenting GST case law/ judgment in simplified manner under the title “Lawgics”.
Lawgics on CGST Act Read here
Lawgics – Judgment No. 114
Section 73 of the Act mandates issuance of show cause notice prior to passing an order creating a demand. In the instant case, admittedly, no show cause notice was issued to the petitioner prior to impugned order being passed. Read more
C. Tax in Media
Govt kicks off direct tax code revision
The present government, if voted back to power, will implement the long-delayed Direct Taxes Code (DTC) on a priority basis, official sources said, adding that discussions were already underway in the finance ministry in this regard. Read more
Advance Tax Paid, Do You Still Need To File ITR?
Advance Tax Paid, Do You Still Need To File ITR? Read more
D. GST Notes
Shri CMA Anil Sharma and his team presenting CGST Act / IGST Act in slides form to make readers understand the basics of GST laws easier and simpler way.
Slides 6 to 12 from IGST Chapter 5, is added below, out of 44 slides
Notes section /all slides Click here
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