GST / Goods & Service Tax Archive

Lecture On General Clauses Act & Its Applicability To Taxing Statutes By Adv. Puneet Agrawal

Dear All, Please see the detailed presentation On “General Clauses Act & Its Applicability To Taxing Statutes” By Adv. Puneet Agrawal (Partner at ALA Legal Advocates & Solicitors) at Presentation on General Clauses Act – NIRC – 28 11 2020 Puneet Agrawal VCM - Discussion on General Clauses Act & its applicability to Taxing Statutes …

Hon’ble Delhi HC issues notice to the Government in a petition Challenging Rule 133(3)(b) of the CGST Rules

The Petitioner filed the writ petition (W.P. (C) 8751/2020) to challenge Rule 133(3)(b) of the Central Goods and Services Tax Rules, 2017 Haryana Goods and Services Tax Rules, 2017 (hereinafter referred as “CGST/HGST Rules”) for being ultra vires the Section 171 of the Central Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, …

“Personal Guarantors to Corporate Debtors under IBC – Key issues” by Adv. Puneet Agrawal and Adv. Gaurav Gupta

An article was recently published on TIOLCorpLaws, written by Adv. Puneet Agrawal (Partner at ALA Legal Advocates & Solicitors) and Adv. Gaurav Gupta (Manager at ALA Legal Advocates & Solicitors) on the topic, “Personal Guarantors to Corporate Debtors under IBC – Key issues“. With effect from 01.12.2019, the provisions pertaining to Insolvency Resolution process of …

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

Dear All, Here is the YouTube link for the much awaited Virtual Expert Lecture Series on “Mixed & Composite Supply, Works Contract and Job Work” by Advocate Puneet Agrawal (Partner at ALA Legal Advocates & Solicitors) : https://youtu.be/-IlKwc70Kq8 Also see the PowerPoint Presentation at: GST on Works Contract_ACAE Kolkata

Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal (Chennai) allows appeal under R. 6 (3A)(II) of Cenvat Credit Rules, 2004

The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member), CESTAT (Chennai) allowed an appeal which was filed against the order of the Commissioner (Appeals), wherein the Commissioner (Appeals) by rejecting the method adopted by the appellant under Rule 6(3A)(ii) of CCR Rules, 2004, to reverse the Credit, had compelled the appellant …

Rectification of error/ mistake apparent on face of record made by the Applicant in SVLDRS declaration

In a recent decision dated 02.11.2020, Hon’ble High Court of Delhi has made an important ruling on the scope of Section 128 of Chapter-V: “Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019. Citation: Bhawna Malhotra v. Union of India, W.P (C) 7350/2020, Delhi High Court dated 02.11.2020 Facts As per the facts of the case, the …

Quashing of NAPA’s order by Delhi HC for being arithmetically wrong, matter remanded back to NAPA

A division bench of Hon’ble Delhi High Court vide order dated 22.10.2020 has quashed the order passed by the National Anti-Profiteering Authority (NAPA) in the matter of Shree Sai Kripa Marketing v. UOI W.P.(C) No. 8161 of 2020 for being arithmetically wrong. The NAPA in the impugned order had held that the Petitioner had profiteered …