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. …

Recently, Hon’ble CESTAT, Allahabad has in the case of M/s Printotech Global Limited v. The Commissioner, CGST, Noida in Excise Appeal No. 71258 of 2018 held that imposition of interest and penalty is not justified in instances where assessee deposited duty by mentioning wrong code. The Hon’ble Tribunal, relied on decision of Hon’ble Gujarat High …

Loss of transitional input tax credit due to genuine reasons and restrictive transitional provisions has been a big issue since introduction of the GST Law in India. Various High Courts in plethora of judgments have provided relief to the assessees on these issues. Recently, the Hon’ble Delhi High Court has provided reliefs to various taxpayers/ …

An appeal against order of first appellate authority or revisional authority lies before the GST Appellate Tribunal constituted by Central Government under Section 109 of CGST Act. Jurisdiction The powers of Tribunal shall be exercised by: a. National Benches and Benches thereof (called Regional Benches). b. State Benches and Benches thereof (called ‘Area Benches’). …

The Gujarat HC recently in case of AAP and Co.  held that GSTR-3B is not a return to be filed u/s 39 of CGST Act.  Mr. Pawan Arora (Joint Partner, ALA Legal), in his article analyses the legal background of the case and the ramification of the judgement while stating that resultantly, ITC for F.Y. 2017- 18can be availed by the taxpayers on or before the due date of furnishing of Annual …