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 …

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 …

The Hon’ble Supreme Court in SLP (C) 16003/2020 along with other batches of SLP (C) filed by the Union of India against the Hon’ble Gujarat High Court judgement of VKC Footsteps v. UOI 2020 (7) TMI 726 and filed by Assessees against the Hon’ble Madras High Court judgement in TVL. Transtonnelstroy Afcons Joint Venture V. …

In the recent of the cases, the Division Bench Hon’ble Delhi High Court has quashed back-to-back 3 Show Cause Notices issued against 3 petitioners on the ground that no Pre-SCN consultation was done, which is a mandatory criterion, as laid down by CBEC in its Master Circular No. 1053/2/2017-CX dated 10.03.2017. The Respondents while issuing …

In the petition filed for challenging Rule 86A over blocking of Input Tax Credit, the division bench of Hon’ble Gujarat High Court headed by Chief Justice Vikram Nath and Justice J.B. Pardiwala has issued the notices to the Central and State to submit their response by 21.01.2021. In the matter of M/s Surat Mercantile Association …

The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner  has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are entitled to, while allowing them to rectify and correct Form GSTR-1 for the period August 2017 to December 2017 and redistribute the credit available …

Dear All, During the COVID 19 pandemic and the lockdown imposed thereafter, Bhartiya Vitta Salahkar Samiti conducted various Webinars on various contemporary issues, ranging from GST Law to Face off with China. Please find attached the Topic wise YouTube links for the same. Topics                        …

Dear All, Please see the much awaited “Virtual Expert Lecture Series On “Mixed & Composite Supply, Works Contract and Job Work”” by Adv. Puneet Agrawal (Partner at ALA Legal Advocates & Solicitors) on https://www.youtube.com/watch?v=-IlKwc70Kq8&feature=youtu.be  Please also see the presentation at GST on Works Contract

Dear All, Please see the presentation on “Issues In Reverse Charge Mechanism Under GST & Latest Amendments” by Adv. Puneet Agrawal (Partner at ALA Legal Advocates & Solicitors)

Dear All, Please see the much awaited lecture on “How to handle GST Notices and Summons including Assessments” by Adv. Puneet Agrawal (Partner at ALA Legal Advocates & Solicitors) at https://www.youtube.com/watch?v=7RwIQ9wbkg8   Please also see the detailed presentation on How to handle GST Notices – Adv. Puneet Agrawal