In a landmark decision dated 10.01.2022, the Hon’ble Bombay HC has held that extension of limitation period by Hon’ble Supreme Court in view of COVID-19, shall also apply to Refund Applications filed under Section 54(1) of the CGST Act. The Division Bench of Hon’ble Bombay High Court, comprising of Hon’ble Justice R. D. Dhanuka & …

Income Tax Department cannot recover more than 20% of the tax once the demand is disputed – Delhi High Court In a recent landmark ruling in the case of M/s Essjay Ericsson Pvt. Ltd. v. CIT, Delhi, the DB of Hon’ble Delhi High Court has directed the department to refund the money recovered/adjusted in excess …

Just a few months ago the Hon’ble Supreme Court had overruled the judgement of Hon’ble Gujarat High Court, in VKC Footsteps India Private Limited and decided in favour of Revenue holding that refund of ITC on ‘input services’ is not available under inverted duty refund u/s 54(3) r/w Rule 89(5). More recently, the Hon’ble Supreme Court on …

June 25, 2021, marks the completion of 46 years post imposition of Emergency in India, which is still considered as one of the darkest chapters in the history of this country. At ALA Legal, we held an enriching group discussion as to who all failed us as a nation and what needs to be learnt …

In a latest amendment, the Government has resolved the long-litigated issue in calculation of time limitation of 2 years for filing of refund application in accordance with Section 54(1) of the CGST Act and the issuance of deficiency memo in accordance with Rule 90(3) of the CGST Rules. The Government has brought the latest amendment …

Due to the recent surge of COVID Cases across the country, certain reliefs in form of exemptions and extensions have been granted to taxpayers to ease their burden during these difficult times. With the sudden surge in cases of COVID 19, the Government in many states have imposed the compulsory lockdown due to which the …

The Hon’ble Supreme Court in SLP (C) 16003/2020 along with other batches of SLP (C) filed by the Union of India against the Hon’ble Gujarat High Court judgement of VKC Footsteps v. UOI 2020 (7) TMI 726 and filed by Assessees against the Hon’ble Madras High Court judgement in TVL. Transtonnelstroy Afcons Joint Venture V. …

In the recent of the cases, the Division Bench Hon’ble Delhi High Court has quashed back-to-back 3 Show Cause Notices issued against 3 petitioners on the ground that no Pre-SCN consultation was done, which is a mandatory criterion, as laid down by CBEC in its Master Circular No. 1053/2/2017-CX dated 10.03.2017. The Respondents while issuing …

In the petition filed for challenging Rule 86A over blocking of Input Tax Credit, the division bench of Hon’ble Gujarat High Court headed by Chief Justice Vikram Nath and Justice J.B. Pardiwala has issued the notices to the Central and State to submit their response by 21.01.2021. In the matter of M/s Surat Mercantile Association …

The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner  has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are entitled to, while allowing them to rectify and correct Form GSTR-1 for the period August 2017 to December 2017 and redistribute the credit available …