Team ALA Legal Archive

“Case update: Latest decision of Hon’ble Orissa High Court inter-alia on the issue of availing ITC on the basis of alleged fake invoices”

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 …

Supreme Court upholds validity of provisions of refund in cases of inverted duty structure laid under Rule 89(5) of the CGST Rules, 2017.

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 …

Madras High Court: GST liability on contribution collected by RWA’s taxable only in excess of Rs 7500/-

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 …

No requirement to reverse ITC under Section 17(5)(h) of CGST Act in case of loss of consumption of input which is inherent to manufacturing loss

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

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 …

Basics and skills of Litigation in GST: Documentation; Workshop on Development of GST Litigation Skills

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 …