GST / Goods & Service Tax Archive

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 …

Judicial Scrutiny of the power of provisional attachment- Section 83 of the CGST Act

GST law provides a powerful tool to the administrative authorities to protect revenue of the government by allowing attachment of property under Section 83 of an alleged taxable person. Understanding the potential risk of abuse of such power, legislature has placed certain requirements that need to be met before authorities can attach property of the …

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 …

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 …

Mega conference on GST Litigation- A must course for every professional

The Western Maharashtra Tax Practitioner’s Association is organizing a mega conference on GST Litigation- A must course for every professional Date: Saturday 15th May 2021, Sunday 16th May, 2021, Saturday 22nd May 2021 and Sunday 23rd May 2021 There will be total 13 sessions covering all aspects of GST Litigation Expert faculties practicing in Supreme …