The Hon’ble Supreme Court has, recently, disposed of the Miscellaneous Application No. 665 of 2021 filed by Supreme Court Advocates on Record Association, in In Re: Cognizance for extension of Limitation, SMW (C) No. 3 of 2020. The Hon’ble Court held its hearing on 23.09.2021, and after detailed submissions from counsels, observed that there is a consensus …

Greetings from GSTLawIndia.in, On 04.10.2021, a landmark ruling came to be delivered by Hon’ble Orissa High Court on the issue of input tax credits based on alleged bogus invoices. It is pertinent to note that the aforesaid issue of bogus invoices, has been a subject matter of heated debate and one which is plaguing the …

In landmark judgement of Union of India and Ors Vs VKC Footsteps India Pvt Ltd, the Hon’ble SC has upheld the validity of provisions of Rule 89(5), CGST Rules 2017 by setting aside the judgement of Hon’ble Gujrat High Court which held that Rule 89(5) of the CGST Rules, 2017 are ultra vires of the …

With an objective to boost exports, the government on Tuesday notified the rates and guidelines for export incentive scheme Remission of Duties and Taxes on Exported Products (RoDTEP). The rates under RoDTEP scheme for different sectors include 0.5 per cent, 2.5 per cent and 4 per cent and is applicable on 8555 tariff line items. …

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 …

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 …

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 …