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May 18, 20244 min read
[AAR – Andhra Pradesh] Compensation Received in Respect of Liquidated Damages Was Taxable under the CGST Act
AAR ruled recovery of liquidated damages as taxable under the CGST Act, impacting contract penalties.
May 11, 20248 min read
Legal Insights into the Amendment of Show Cause Notices in GST
Navigate GST intricacies: Can Show Cause Notices be amended post-issuance? Explore the boundaries of legal adjustments.
Apr 25, 20243 min read
Cross-Empowerment under GST: Madras High Court Examines Jurisdictional Boundaries
Madras HC clarifies GST cross-empowerment: Central vs State tax authority jurisdiction reaffirmed for procedural clarity.
Apr 18, 20243 min read
Gujarat High Court's Discretionary Bail Decision in CGST Input Tax Credit Allegations
Gujarat HC grants bail in CGST case, stressing evidence over assumptions to balance individual rights and financial integrity.
Apr 15, 20243 min read
Challenges of Parallel Proceedings in GST Enforcement
Navigating the complexities of dual GST investigations, a recent court ruling highlights the need for streamlined authority coordination.
Apr 3, 20243 min read
Bombay High Court Overturns Unfair CGST Penalty on Salaried Employee
Bombay High Court vindicates employee in CGST penalty case, spotlighting the need for precise tax law enforcement.
Apr 1, 20242 min read
Madras High Court Overrides S. 80 of the CGST/TNGST Act: Allows Payment of Self-assessed GST Liability in Instalments
Introduction In a pivotal decision by the Madras High Court (‘MHC’) in Angel Label Division & Angel Zippel (HUF) v. Assistant...
Mar 29, 20244 min read
GST Exemption for Hostel Services Upheld: Madras High Court Delivers Landmark Judgment
Introduction The Hon’ble High Court of Madras (‘HC’), in its recent decision in Thai Mookambikaa Ladies Hostel v. Union of India[i],...
Mar 16, 20242 min read
Deciphering Jurisdictional Limits: GST Enforcement and the Absence of Penalties
Explore how a key GST penalty case was overturned due to procedural errors and jurisdictional oversteps by tax authorities.
Mar 13, 20243 min read
Balancing the Scales: How Anticipatory Bail Shapes Economic Justice in GST Fraud Cases
Anshul Goyal v. State of UP:AHC denies anticipatory bail in a major GST fraud case, emphasizing the legal gravity & public interest at stake
Feb 14, 20243 min read
A Case of Bona Fide Mistake: Bombay High Court Quashes Order & Directs Correction of Inadvertent GST Entry Mistake
Introduction The Bombay High Court (‘BHC’), in a recent ruling in the case of Unique Speciality Chemicals v. Deputy Commissioner of State...
Feb 13, 20243 min read
Writ Petitions v. Statutory Appeals: High Court’s Limited Jurisdictional Scope in GST Matters
Introduction The Hon’ble High Court of Kerala (‘HC’) recently rendered a judgement in the case of Adam Traders v. Deputy Commissioner,...
Feb 10, 20244 min read
Madras HC: No Interest Liability for Timely Tax Deposits in Electronic Cash Ledger
Introduction The Hon’ble Madras High Court (‘HC’) in the case of Eicher Motors Ltd. v. Superintendent of GST and Central Excise, Range...
Feb 3, 20243 min read
No Penalty for Technical Error Without Intent to Evade Tax: Allahabad High Court Quashes SGST Orders
Introduction In the matter of M/s Ashoka P.U. Foam (India) Pvt. Ltd. v. State of U.P. and Ors[i], the Petitioner filed a writ petition...
Jan 3, 20243 min read
High Court Quashes SCN issued under CGST Act: Pre-requisites for Issuance of SCNs in GST Proceedings Explained
Introduction The Calcutta High Court (‘the Court’) recently rendered a decision in the case of Diamond Beverages (P.) Ltd. v. Assistant...
Dec 22, 20234 min read
Decoding the Impact: GST on Secondment of Overseas Employees
Introduction The Supreme Court ( ‘SC’ ) in C.C., C.E. & S.T. Bangalore v. Northern Operating Systems (P.) Ltd (‘NOS’) [i] addressed the...
Nov 18, 20232 min read
Stay Ahead of Penalties: A Closer Look at ITC Reversal for FY 2022-23
Introduction The recent notice dated 14.11.2023 provides a comprehensive summary of important aspects concerning the reversal of input...
Nov 6, 20232 min read
Extension for filing Appeals: CBIC offers the GST Amnesty Scheme
Introduction The Goods and Services Tax ( ‘GST’ ) Amnesty Scheme for filing GST Appeals was notified [i]  by the Central Board of...
Oct 9, 20234 min read
[Telangana HC] GST Implications of Personal Guarantees by Directors
Introduction It is a common practice for companies to borrow money, and/or raise a loan from banks and/or financial institutions during...
Aug 23, 20233 min read
Bail Granted in GST Fraud Case: P&H High Court Balances between Justice and Pretrial Detention
Introduction A recent decision by the Punjab & Haryana High Court ( ‘Court’ ) in the matter of Jitender Bhalla alias Vicky v. State of...