Judgements

No import of vehicle in CKD form when essential components sourced locally

Posted On September 26th, 2024

Note – When Six essential components of motor vehicle viz., Engine along – with Transmission Unit, Door Panel, HVAC and Cooling Module, Exhaust System and Axle are being procured from […]

Notification 56 of 2023 CT further extending limitation for FY 2019-20 and ...

Posted On September 25th, 2024

Note – There is no denial to the fact that the Notification No.56/2023-CT was issued without the recommendation of the GST Council. The use of the phrase “on the recommendation […]

No denial of credit when tax is liable to be paid and amendment in law invo...

Posted On September 24th, 2024

Note – The dispute pertains to the Assessment Years 2017-2018 and 2018-2019. The dispute primarily relates to the delayed availing of Input Tax Credit contrary to Section 16(4) of the […]

The State or Central Tax officer who has initiated proceedings first shall ...

Posted On September 23rd, 2024

Note – Credit blocked by Central Tax Authority (DGGI) post issuance of summons when the issue of ITC availment was already before State Tax Authority pursuant to summons issued by […]

Single SCN for multiple years not valid and separate SCNs to be issued

Posted On September 20th, 2024

Note – The practice of issuing a single, consolidated show cause notice for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents. The show cause […]

No prosecution by Revenue Authority by invoking IPC without following the P...

Posted On September 20th, 2024

Note – GST Authorities cannot bypass procedure prescribed under GST Act for launching prosecution by simply invoking penal provisions under IPC without invoking penal provisions under GST Act especially when […]

Classification adopted by assessee to be accepted for past period when GST ...

Posted On September 19th, 2024

Note – In the 48th meeting of GST council, it was clarified that the snack pellets such as ‘fryums’ which are manufactured through the process of extrusion, are appropriately classifiable […]

Orders to be issued in English and not just in Hindi or other languages

Posted On September 19th, 2024

Note – The Central Government, under Section 8 of the Act, had made Rules known as the Official Language (Use for Official Purposes of the Union) Rules, 1976 (for short […]

NCLT Order Binding on GST Authorities and non-intimation to Commissioner ab...

Posted On September 19th, 2024

Note – The contention of the learned Government Pleader for Commercial Taxes that the order of NCLT is not binding on the State of Andhra Pradesh in view of Section […]

Retrospective amendment to Section 16(5) - Delay in filing return to be con...

Posted On September 3rd, 2024

Note – It is seen from the records that the GST Council in its 53rd meeting, recommended to extend the deadline for filing GSTR-3B returns for the financial years 2017-18, […]

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