In a major relief to resident welfare association (RWA) members, the single judge bench of Justice Anita Sumanth has held that the goods and services tax (GST) is applicable only to monthly maintenance amount exceeding ₹7,500 only and not on the complete amount charged from members. The issue, submissions of the parties and High Court …

The government has issued Circular No 156/12/2021-GST dated 21st June 2021 to clarify questions in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices. It is to be noted that vide Notification No. 14/2020 – Central Tax, dated 21st March 2020, w.e.f. 01st December 2020, Dynamic QR Code on B2C invoice is …

With GST getting implemented from July 2017, it brought a paradigm shift in the way business and operations are conducted across India. Although it’s been 4 years since the new law came into force, business in India are still struggling to cope up with the changes which the government is making on a recurring basis. …

Decision of Hon’ble Madras High Court (Hon’ble Single Judge Bench) in the case of M/s ARS Steels & Alloy International Pvt. Ltd. v. The State Tax Officer, (Batch of writ petitions led by W.P. No. 2885 of 2021) Gist There is no requirement to reverse input tax credit (under Section 17(5)(h) of CGST Act), in …

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 …

GST law provides a powerful tool to the administrative authorities to protect revenue of the government by allowing attachment of property under Section 83 of an alleged taxable person. Understanding the potential risk of abuse of such power, legislature has placed certain requirements that need to be met before authorities can attach property of the …

Orders of Hon’ble High Court of Delhi in Anil Goel v. Union of India, W.P. (C) No. 5177 of 2021 Order of Hon’ble Delhi High Court dated 06.05.2021 Order of Hon’ble Delhi High Court dated 13.05.2021 Order of Hon’ble Delhi High Court dated 24.05.2021 Order of Hon’ble Delhi High Court dated 25.05.2021 Order of Hon’ble …

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 …

Dear All, We are pleased to share with you the link of recording on Day-1, i.e. on 30.04.2021 of the 12 Hr CPE Workshop on Development of GST Litigations Skills organized by Guwahati Branch of EIRC of ICAI. Key note address of the Workshop was delivered by Hon’ble Mr. Justice Akil Kureshi, Chief Justice Tripura …

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 …