The Hon’ble Delhi High Court in W.P(C) No. 9575 of 2017, matter between Sales Tax Bar Association v. Union of India has directed the Authorities to address the issues apart from TRAN-1 form and circulate on their website the enlarged scope of IT-Grievance Redressal Committee. The Court also directed the Committee shall look into, even …

Sales Tax Bar Association has filed Writ Petition No 10284 of 2018 regarding the refund related issues which are being faced by the tax payers at large on a daily basis in the GST Regime. The bench comprising Hon’ble Mr. Justice Vipin Sanghi and Hon’ble Mr. Justice Sanjeev Narula heard the issues and grievances raised …

The Hon’ble Allahabad High Court in Sales/Trade Tax Revision No. – 22 of 2011 and 23 of 2011, matter between Skoll Breweries Limited v. Commissioner of Commercial Tax, UP, has quashed the Order of the Commercial Tax Tribunal, Meerut, for passing the order beyond its jurisdiction for: “Treating Spent Malt as unclassified goods subjecting them …

Within three years of its inception, the Insolvency and Bankruptcy Code, 2016 (hereinafter referred to as “Code”), has proven to become one of the most successful economic reforms in the Country with regard to resolution of stressed assets. The enactment of the Code has led to a greater stability in financial systems, being fundamental to …

On recommendations of GST Council in its 37th meeting,a sub-rule (4) to Rule 36 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred as “CGST Rules”) has been inserted vide Notification No. 49/2019 dated 09.10.2019 w.e.f 09.10.2019. The said sub-rule restricts the ITC of the invoices, the details of which have not been …

Provisions: As per Section 44 and Section 35 of the CGST/HGST Act read with Rule 80 of the CGST/HGST Rules, the taxpayers are required to furnish an annual return for every financial year electronically in Form GSTR-9/9A/9B as the case may be, on or before 31st December following the end of such financial year, and …

The Hon’ble Delhi High Court was pleased to issue notice, and also to direct the Respondents i.e. Anti-profiteering Authority, which has been constituted under Rule 122 of the CGST Rules, 2017, to produce the relevant record, which has been provided to the said flat buyer on 24.09.2019, and also the flat buyer has been directed …

The Hon’ble Delhi High Court has vide order dated 20.08.2019 allowed writ petition wherein the Petitioner was unable to claim transitional credit under the GST regime due to its inability to connect to the common portal during the prescribed period. Further, it was observed that since the Petitioner was unable to even connect with the …

The Hon’ble SC  in the case of TVS Motor Company  held that a dealer engaged in selling exclusively to Government entities  can claim ITC even in absence of ‘C’ Form  as there sales are easily verifiable.     1. The said judgement in the case of M/s TVS Motor Company Limited (Civil Appeal No. 10560-10564 …

The Hon’ble High Court of Delhi vide order dated 05.08.2019 in the case of Sheel Chand Agroils (P) Ltd. v. Government of NCT of Delhi in W.P.(C) 3245/2019 set aside the impugned notification issued by Commissioner, DVAT cancelling the used F Forms. The Hon’ble Court relied on its earlier decision in Maa Jagdamba Traders v. …