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Professional fees for GST refund litigation cannot be made contingent on success of refund and being credited to the client

The District Court, Saket (South District), New Delhi in Rajinder Kumar Sethi decreed the suit for recovery of professional fees of Rs. 5,25,000/- filed by an Advocate who had represented the assessee in GST refund proceedings up to the first appellate stage, and held that the assessee cannot, by way of an afterthought, make payment of the agreed professional fees contingent upon the refund being credited to its bank account when no such agreement existed between the parties.

ArticleGST Article

No Digital/Physical SignatureYet ‘Valid’ as Telangana HC Full Bench Upholds Portal Authenticated GST Notices and Orders

The Hon’ble Telangana High Court (Full Bench) in Gudla Vanaja and Ors. answered the reference against the assessees and rejected the challenge to the Show Cause Notices and adjudication orders uploaded on the common portal without a visible physical or digital signature, and held that the presence of a digital signature on the Forms is not a requirement for documents covered under Chapter XVIII of the Central Goods and Services Tax Rules, 2017