Tag: GST

ArticleGST Article

Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order

byCA Bimal Jain

The Hon’ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd   held that where the appellate authority rejected the appeal on the ground of limitation without considering the petitioner’s specific contention that Form GST DRC-07 was uploaded later, the order suffers from non-application of mind and is liable to be set aside.

ArticleGST Article

Deposit of tax during search or investigation cannot be treated as ‘voluntary payment’

byCA Bimal Jain

The Hon’ble Bombay High Court in the case of Modern Traders held that where a taxpayer alleges that tax was deposited during search or investigation due to coercion, the department is obligated to examine the complaint in terms of Clause 5 of the Central Government instructions dated May 25, 2022, and such payment made during investigation cannot automatically be treated as voluntary.

ArticleGST Article

Inter-State Transfer of ITC on Amalgamation Permissible as given under Section 18(3) read with Rule 41 of the CGST Rules, 2017

byCA Bimal Jain

The Hon’ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd held that transfer of Input Tax Credit (ITC) on amalgamation is permissible under Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules, and such transfer cannot be denied merely because the transferor and transferee entities are located in different States.