GST & Customs

News, Blog, GST & Customs

July 10, 2023

No Penalty for New e-Way Bill After Vehicle Breakdown Due to Less Severe Violation

Case Details: Bitumix India LLP … Continue reading “No Penalty for New e-Way Bill After Vehicle Breakdown Due to Less Severe Violation”

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July 7, 2023

HC Sets Aside Penalty Order as Vehicle Arrived Before e-Way Bill Expiry but Remained Unloaded Due to National Holiday

Case Details: Perfect Enterprise v. … Continue reading “HC Sets Aside Penalty Order as Vehicle Arrived Before e-Way Bill Expiry but Remained Unloaded Due to National Holiday”

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July 7, 2023

HC Set Aside Order Directing to Pay 20% of Interest Liability for Appeal Filing Since Entire Tax was Deposited

Case Details: Liakhat Ali Mallick … Continue reading “HC Set Aside Order Directing to Pay 20% of Interest Liability for Appeal Filing Since Entire Tax was Deposited”

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July 6, 2023

HC Directed Department to Refund Amount Recovered from Recipient Since Wrong GSTR-1 was Filed by Supplier

Case Details: Agrawal & Brothers … Continue reading “HC Directed Department to Refund Amount Recovered from Recipient Since Wrong GSTR-1 was Filed by Supplier”

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July 6, 2023

Form DRC-07 Alone can’t Make an Assessee Liable to Pay any Tax, Interest or Penalty: HC

Case Details: Shree Ram Agrotech … Continue reading “Form DRC-07 Alone can’t Make an Assessee Liable to Pay any Tax, Interest or Penalty: HC”

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December 24, 2024

Indian Subsidiary is Liable to GST under RCM for Support Services Received from Foreign Parent Company: AAAR

Case Details: Appellate Authority for … Continue reading “Indian Subsidiary is Liable to GST under RCM for Support Services Received from Foreign Parent Company: AAAR”

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July 5, 2023

Initiation of Proceedings by SCN u/s 74 without Scrutiny of Returns under Section 61 is Valid: HC

Case Details: Devi Traders v. … Continue reading “Initiation of Proceedings by SCN u/s 74 without Scrutiny of Returns under Section 61 is Valid: HC”

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July 4, 2023

[Opinion] Inconsistency in Monetary Limits for Adjudication Between CGST and SGST

D Arvind – [2023] 152 … Continue reading “[Opinion] Inconsistency in Monetary Limits for Adjudication Between CGST and SGST”

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July 4, 2023

Penalty can’t be Levied if Dept. can’t Form Opinion to Falsify Genuineness of Documents Produced by Assessee: HC

Case Details: Shahil Traders v. … Continue reading “Penalty can’t be Levied if Dept. can’t Form Opinion to Falsify Genuineness of Documents Produced by Assessee: HC”

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July 3, 2023

ITC is not to be Reversed on Post Supply Discount if Outward Liability was not Reduced by Supplier: AAR

Case Details: Authority for Advance … Continue reading “ITC is not to be Reversed on Post Supply Discount if Outward Liability was not Reduced by Supplier: AAR”