yuvraj.ala Archive

Dispute regarding calculation of time period of 2 years between filing of Refund Application and Issuance of Deficiency Memo stands resolved by the Government.

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 …

Fate of Rule 89(5) of GST Law to be decided as Supreme Court fixes the matter for final hearing on 28.04.2021.

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. …

Pre-SCN Consultation not a joke! 3 SCNs quashed by the Hon’ble Delhi High Court on the ground that no Pre-SCN consultation was done.

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 …

NOTICE ISSUED TO THE GOVTS. IN A PETITION CHALLENGING THE CONSTITUTIONAL VALIDITY OF THE DRACONIAN RULE 86A OF THE CGST RULES

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 …

Virtual Expert Lecture Series On “Mixed & Composite Supply, Works Contract and Job Work” by Adv. Puneet Agrawal

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