-
Judgment Validating Late Fee Waiver for GSTR-9 Returns Filed Pre-Notification: Himachal Pradesh High Court
Pharma vs. Union of India & Others (Himachal Pradesh High Court); CWP No. 4899 of 2024; Date: 21/12/2024Case Details:(i) Background Information:Pharma, involved in the production and sale of pharmaceu...
-
Understanding ITC Allocation Errors in GST
1. IntroductionThe Introduction of the Goods and Services Tax (GST) was meant to ease the taxation burden by facilitating Input Tax Credit (ITC). However, navigating ITC can often lead to complexities...
-
Section 128A of the CGST Act: Relief from Interest and Penalty
Overview of Section 128ASection 128A of the Central Goods and Services Tax (CGST) Act, 2017, which was inserted through the Finance Act No. 2 of 2024, provides relief in terms of interest, penalties,...
-
Issuance of GST Demand Order Prior to Response Period Expiry Breaches Natural Justice
Issuance of Demand Order Pre-Response Period: A Breach of Natural Justice(i) In the Andhra Pradesh High Court case of Avexa Corporation Pvt. Ltd. v. State of Andhra Pradesh [W.P. 10094/2024, August 19...
-
Excluding Composition Dealers from Reverse Charge Duty on Leasing of Commercial Premises
1. IntroductionThe GST Council, in its 55th assembly on December 21, 2024, provided a pivotal clarification concerning the Reverse Charge Mechanism (RCM) applied to those registered under the composit...
-
Negative Balances in ECL: Varying High Court Decisions
1. Overview of the Issue of Negative Balances in ECL and Divergent High Court RulingsThe introduction of Rule 86A into the CGST Rules, 2017, introduced by notification no. 75/2019-Central Tax dated De...
-
Significant Developments in the 55th GST Council Meeting
The GST Council's 55th meeting convened on December 21, 2024, introduced substantial recommendations affecting the tax landscape for goods, services, and compliance protocols. Notable revisions includ...
-
Gujarat HC's Significant Ruling on GST Application to Leasehold Rights Assignment
1. Background and ContextGujarat Chamber of Commerce and Industry & Others vs. Union of India & Others; Gujarat High Court; R/Special Civil Application No. 11345 of 2023; January 3, 2025. (2025) TaxCo...
-
GIDC Leasehold Rights and GST: An Analysis of Judicial Missteps
As humor has the power to provide relief in complex situations, it becomes problematic when arising from incorrect contexts, much like outdated medication failing to cure. A case that recently caught...
-
Contesting Section 74 GST Notifications: Fundamental Grounds & Judicial Precedents
Whenever an authority issues a Show Cause Notice (SCN) under Section 74 of the Central Goods and Services Tax (CGST) Act, it signifies suspicion of a tax deficit due to deceit, collusion, intentional...
-
Tax Challenges in the Age of E-Commerce: Global Approaches
OverviewE-commerce, the practice of buying and selling products online, has dramatically transformed global trade since its inception in the late 1990s. Companies like Amazon (founded in 1994) and eBa...
-
Understanding the GST Interest and Penalty Waiver Scheme: Section 128A and Rule 164
IntroductionThe waiver scheme outlined in Section 128A, accompanied by Rule 164, offers relief from interest and penalty demands associated with GST notices issued under Section 73, specific to the pe...
-
Gujarat High Court Rules Transfer of Industrial Land Under Assignment Agreement Exempt from GST
1. IntroductionIn a landmark decision, the Gujarat High Court ruled in the case of Gujarat Chamber of Commerce and Industry & Others vs. Union of India & Others, that the transfer of industrial land u...
-
Input Tax Credit on Immovable Property under GST: Navigating the Complexities
1. IntroductionThe applicability of Input Tax Credit (ITC) to immovable property within the Goods and Services Tax (GST) framework has been a point of contention from the outset. The primary dilemma a...
-
Guidelines on Input Tax Credit Utilization for E-Commerce Operators Under Section 9(5) of the CGST Act
1. IntroductionThe Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 240/34/2024-GST to clarify the use of Input Tax Credit (ITC) for E-Commerce Operators (ECOs) regarding ser...
-
Inadequate Notice Service: Improper Portal Categorization
1. Background of the CaseBablu Rana (“the Petitioner”) approached the Delhi High Court with a writ petition challenging an order dated December 18, 2023, issued under Section 73 of the Central Goods a...
-
Exploring the Implications of Section 31(3)(f) on Self-Invoicing in RCM Transactions
Evolution of Section 31(3)(f): Transformation Over TimeGST provisions often evolve to adapt to real-world business necessities, and Section 31(3)(f) is no different. Its evolution highlights GST's res...
-
GST Circular 243/2024: Clarification on GST Handling for Vouchers
1. OverviewOn the 31st of December, 2024, the GST Policy Wing circulated Circular No. 243/37/2024-GST, offering clarity on various issues concerning the GST treatment of vouchers. Essentially, the cir...
-
Understanding GST on Vouchers: A Detailed Guide
Overview of GST Treatment on VouchersThe GST Policy Wing has addressed the confusion regarding the GST implications on vouchers, clarifying their categorization. Vouchers are not classified as goods o...
-
Evaluating Rectifications and Examination of Returns under CGST Act: Section 61 vs. Section 39(9)
Legal Framework and Scrutiny of Returns1. Scrutiny under Section 61(i) Examination and Notification: Section 61 of the CGST Act empowers the proper officer to scrutinize returns filed by a registered...